Corduroy Boot Upper from China
Pre-formed upper of corduroy textile (pile cotton fabric) for ankle boots, with textile comprising greatest external surface. Excludes outer sole; value $3-$6.50/pair qualifies for HTS 6406.10.30.00.
Duty Rate — China → United States
46.2%
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
• Measure external surface precisely, ignoring ankle patches per Note 4(a)
• Declare as 'formed uppers' with photos showing shaping to differentiate from parts
• Watch for value fluctuations; invoices must support exact per-pair pricing