Leather-Patched Work Boot Upper from China
Heavy-duty formed upper for work boots with textile canvas body and leather patches, toe caps, and counter reinforcements covering >50% external area. HTS 6406.10.20 applies as leather accessories count toward surface area dominance. Ideal for industrial footwear assembly.
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
• Conduct surface area calculation per note 4(a), ignoring color changes but including all leather visible externally
• Pair with HTS rulings for similar products to support entry; archive for audits