Men's Chelsea Boot Leather Upper from China
Elastic-sided formed upper of leather for men's ankle Chelsea boots, pre-shaped with shaft and vamp sections. HTS 6406.10.05.00 covers this as a men's leather footwear upper part.
Duty Rate — China → United States
28.5%
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
• Measure external surface area carefully; leather must dominate over any textile linings
• Declare as 'formed upper' explicitly; vague 'boot parts' invites scrutiny
• For composition leather, provide tanning process docs to confirm HTS leather definition