Men's Leather Chukka Boots from Germany
These ankle-high chukka boots feature leather uppers and rubber outer soles, designed for casual everyday wear by men. The leather upper dominates the external surface area as per Chapter Note 4(a), with the rubber sole providing the greatest ground contact per Note 4(b). Classified under 6403.99.60.90 as other footwear for men, not sports or specialized types.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify leather upper exceeds 50% external surface area via lab testing to avoid reclassification to textile uppers
• Include tannery certificates proving leather from headings 4107 or 4112-4114 per Chapter Note 3
• Avoid common pitfalls like mislabeling as 'sports footwear'; these lack spikes or cleats per subheading note