Women's Leather Ankle Boots from China
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.
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 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