Synthetic Hiking Boot Upper from China
Pre-assembled upper for hiking boots made of synthetic textile with visible plastic overlays for waterproofing. Qualifies as HTS 6406.10.50.00 'other formed uppers' as it lacks outer sole and fits Chapter Note 3(b) for plastics-inclusive textiles.
Duty Rate — China → United States
43.7%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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 waterproof features but confirm no full sole attachment to stay in parts heading
• Use HTS advisory rulings for uppers with laminates to confirm surface area dominance
• Avoid bundling with heel cushions, which are separate under 6406.20