Bonded Leather Chelsea Boot Upper from China
Elastic-sided formed upper of bonded composition leather for ankle Chelsea boots, sized for adults. Greatest external surface is leather per Chapter note 4(a), qualifying for HTS 6406.10.10.00.
Duty Rate — China → United States
22.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Test bonded leather for durability; declare fiber content if blended
• Ensure no heel cushion attached (would be 6406.20)
• Common error: value-based suffixes