Men's Leather Work Boots with Steel Toe from China
Durable leather work boots featuring a steel toe cap for protection against falling objects, designed specifically for construction and industrial work environments. The upper is predominantly leather, and the outer sole is rubber, classifying it under HTS 6403.99.90.15 as work footwear valued over $2.50/pair for other persons. This meets the criteria for non-sports, non-protective active footwear with leather uppers.
Duty Rate — China → United States
30%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify leather upper exceeds 50% external surface area per Chapter Note 4(a) with lab testing if contested
• Include safety certification documents like ASTM F2413 for steel toe to avoid reclassification as casual footwear
• Declare value accurately excluding retail packaging to stay over $2.50/pair threshold