Leather Cowboy Boot Upper from China
A pre-formed upper made from genuine leather or composition leather, designed for assembly into adult cowboy boots. It features stitched detailing and shaft construction typical for western-style footwear. Classified under HTS 6406.10.10.00 as a formed leather upper for other persons (adults), not outer soles or stiffeners.
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
• Verify leather origin complies with Chapter 64 notes (headings 4107, 4112-4114); provide tannery certificates
• Ensure upper is fully formed but not attached to any sole
• Common pitfall: classifying incomplete vamps as parts under 6406.90