Bonded Leather Chelsea Boot Upper from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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