Genuine Leather Work Boot Upper from China
Pre-formed adult work boot upper of full-grain leather, with steel toe provision and waterproof stitching seams. Designed for industrial footwear assembly, classified as leather upper under HTS 6406.10.10.00 for other persons per hierarchy.
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
• Certify leather from approved headings; declare if composition vs genuine
• Watch for reinforcements not counting toward material per note 4(a)
• Pitfall: insoles included push to 6406.20