Cotton Work Boot Upper with PVC Reinforcements

Heavy-duty work boot upper of cotton duck fabric reinforced with PVC and leather toe/heel caps dominating external surface (>50% non-textile). HTS 6406.10.72.00 per surface area rules excluding accessories. Supplied flat for sole attachment.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China11.2%+17.5%28.7%
🇲🇽Mexico11.2%+10.0%21.2%
🇨🇦Canada11.2%+10.0%21.2%
🇩🇪Germany11.2%+10.0%21.2%
🇯🇵Japan11.2%+10.0%21.2%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

5903.20Lower: 12.7% vs 28.7%

If PVC-coated cotton textile material

Visible plastics coating on textile per Chapter Note 3(a) goes to coated fabrics heading.

6406.20.00.00Lower: 20.2% vs 28.7%

If man-made fiber base with similar reinforcements

Fiber type dictates primary 6406.20 subheading grouping.

4201.00.60Higher: 37.8% vs 28.7%

If structured as saddle bag or legging

Saddle-type leather/textile articles class in Chapter 42 if not footwear-specific.

Not sure which classification is right?

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Import Tips & Compliance

Use transparent material specs in CF-7501 to highlight PVC/leather dominance over cotton

Bundle with assembly instructions showing sole-free status

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