Cowhide Reinforced Work Boot Upper from China
Industrial work boot upper of canvas textile with cowhide leather covering over 50% exterior (toe, heel, shin guards), meeting 6406.10.70.00 criteria for leather-dominant textile uppers. Excludes stiffeners and outer soles per heading scope. Used in safety footwear assembly.
Duty Rate — China → United States
17.5%
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
• Certify leather source compliance with CITES if exotic hides are used in reinforcements
• Measure external surface excluding solely internal linings to accurately claim this subheading
• Watch for inadvertent inclusion of eyelets or hooks, classifiable separately under Chapter 96