Boys Western Boot Leather Upper from China
Shaped leather upper with pull tabs and shaft for boys' cowboy boots, formed but sole-less. Fits HTS 6406.10.05.00 as boys' leather footwear upper.
Duty Rate — China → United States
28.5%
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
• Confirm 'boys' via age-appropriate sizing (e.g
• up to US youth 6Y)
• Ornaments like conchos classify separately if detachable (Chapter 83/96)
• External surface must be leather-dominant; dyed textiles underneath ignored