Bonded Leather Chelsea Boot Upper from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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