Men's Cowboy Boot Leather Textile Upper from China
Pre-assembled upper for men's cowboy boots using textile lining with full-grain leather exterior exceeding 50% surface area, including decorative stitching reinforcements. HTS 6406.10.20.31 applies to such men's formed uppers with leather-dominant textile construction.
Duty Rate — China → United States
30.5%
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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Document leather tanning process to confirm headings 4107/4112-4114 compliance per Chapter Note 3(b)
• Use detailed photos for customs entry to prove >50% external leather without sole attachment