Neoprene Gaiter Attachment from China
A neoprene gaiter attachment for hiking boots, designed to strap onto uppers for debris protection. Under HTS 6406.10.90.90 as similar articles and parts thereof, with rubber-like plastics material visible. Not full leggings but upper-integrated.
Duty Rate — China → United States
24.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm not qualifying as sports footwear accessory per subheading note 1
• Declare as 'gaiter parts for footwear uppers' to avoid clothing classification
• Test for rubber/plastics layer per chapter note 3(a)