Composition Leather Hiking Boot Upper from China
Formed upper constructed from composition leather (bonded leather sheets), reinforced for hiking boots with lace-up front and padded collar for adults. Meets Chapter 64 note 4(a) for material determination by external surface area. HTS 6406.10.10.00 applies to such pre-assembled uppers for other persons.
Duty Rate — China → United States
22.5%
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
Import Tips
• Document composition leather as per US definitions (not synthetic); test for external layer visibility per Chapter note 3
• Pitfall: confusing with finished footwear under 6403 if any sole attached
• Label clearly as 'formed upper only'