Synthetic Leather Hiking Boot Upper from Germany
Upper assembly for hiking boots constructed from PVC-coated synthetic leather material, featuring plastic reinforcements and minimal textile overlays (<50% external area). Visible plastic layer qualifies under Chapter Note 3(b) for plastics classification. Used in assembling outdoor footwear.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Document PVC coating thickness and visibility to naked eye per Chapter Note 3(a) for plastics verification
• Test external surface area meticulously; hiking reinforcements often tip plastic balance