Youths Hiking Boot Leather Upper from China
Pre-assembled leather upper for boys' or youths' hiking boots, with reinforced toe, ankle padding, and lace provisions but lacking outer sole. Classified in HTS 6406.10.05.00 as a formed leather upper targeted for male youth footwear.
Duty Rate — China → United States
26%
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
• Use size charts proving 'youths/boys' fit (e.g
• EU 35-42) to distinguish from women's sizes
• Avoid including heel cushions as separate items; they classify under 6406.10.90 if removable
• Test for 'greatest external surface area' being leather per Chapter Note 4(a) to prevent textile downgrade