Leather-Accented Fashion Boot Upper from China
Women's fashion boot upper of textile with extensive leather accents exceeding 50% external surface area, fully formed and ready for soling. Fits HTS 6406.10.20.61 as 'other' leather-dominant textile uppers.
Duty Rate — China → United States
30.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Quarter panels and counter reinforcements typically achieve 50% leather threshold
• Avoid 'retail packaged' presentation—bulk import as manufacturer components
• CPSC requirements may apply if marketed for children post-assembly