Unisex Leather Chelsea Boots from China
Pull-on ankle boots with elastic side panels and premium leather uppers over rubber soles for versatile styling. Fits 6403.99.90.71 as other leather-upper footwear valued over $2.50/pair, not for sports or specific persons. Leather provides the primary external upper surface.
Duty Rate — China → United States
27.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Document elastic gore as accessory not affecting leather upper surface area calculation
• Ensure country-of-origin marking on leather visible and permanent for compliance
• Test sole durability if questioned, as US note excludes weak textiles from sole material