Leather-Trimmed Textile Hiking Boot Upper from Germany
A formed upper for hiking boots made primarily of textile materials with over 50% of the external surface area covered by leather reinforcements and accessories, such as ankle patches and edging. This meets HTS 6406.10.20 as it qualifies as a formed upper where leather constitutes the dominant external surface per chapter note 4(a). It is imported without the outer sole for assembly into complete footwear.
Duty Rate — Germany → United States
10.5%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify leather covers >50% external surface including reinforcements via detailed photos and material breakdown to avoid reclassification
• Provide lab tests confirming leather from headings 4107 or 4112-4114 as per chapter notes; retain supplier certifications