Leather Chelsea Boots from China
Ankle-high Chelsea boots with elastic side panels but leather comprising the greatest external upper surface area. These non-sports, non-waterproof boots fit 6405.10.00.90 as other leather-upper footwear. Visible leather layer exceeds accessories like buckles.
Duty Rate — China → United States
30%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Conduct surface area measurements pre-shipment; CBP often audits leather claims with caliper tests
• Declare elastic gore as reinforcement (ignored per Note 4(a)) to prevent reclassification as textile upper