Cowhide Reinforced Work Boot Upper from Japan
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 — Japan → United States
10%
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
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