Women's Leather Ankle Boots

Women's ankle boots featuring a leather upper and rubber outer sole, designed for casual everyday wear. Classified under HTS 6403.99.90.65 as footwear with leather uppers (greatest external surface area), valued over $2.50/pair, for women, not sports or protective. Excludes any spikes or cleats per subheading note.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.60.65Lower: 26% vs 27.5%

If valued not over $2.50/pair

Lower value threshold shifts to subheading 6403.99.60 for cheaper women's leather footwear.

6403.59.60Lower: 26% vs 27.5%

If outer sole predominantly of leather or composition leather

Chapter Note 4(b) bases sole classification on ground-contact area; leather soles move to 6403.59.

6405Lower: 22.5% vs 27.5%

If sold as a set with matching leather accessories like belts

Sets with significant non-footwear components classified under 6405 for assemblies.

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Import Tips & Compliance

Verify leather upper constitutes greatest external surface area per Chapter Note 4(a); document with photos and lab tests

Provide value declaration proving over $2.50/pair to avoid reclassification to lower-value subheadings

Label correctly as women's footwear based on fit and styling to prevent misclassification as unisex