HS code for boots
Classifying boots turns on what the upper is made of, whether the boot is built to keep water out, how the upper is joined to the sole, and whether it is for men or for women. The cases below are how CBP classified specific boots.
Leather boots, men's, or boys' in youth size 11½ and up
- HTS code CBP assigned
- 6403.91.60
- General duty rate
- 8.5%
- Section 301 (applies to products of China)
- List 4A - 7.5% (heading 9903.88.15)
Duty rate as of 2026-10-02 (2026 HTS Revision 20). Section 301 status as of 2026-10-02 (2026 HTS Revision 20). Product-specific Section 301 exclusions are not checked. Verify the duty rate and Section 301 status with a licensed customs broker.
Boys’ closed-toe, closed-heel, above-the-ankle boots with cowhide leather uppers and rubber or plastic outer soles. CBP found the boots, with heel wedges that promote the outward rotation of the foot, “readily wearable by the general population”: footwear, not orthopedic appliances.
CBP classified closed toe/closed heel, above-the-ankle, boy’s boots under HTS 6403.91.6090, at a general duty rate of 8.5%.
“The applicable subheading for styles 1740-17709, 1810-27709, 4079-80621, 4403-10739, 4404-10709 will be 6403.91.6090”
Not this case if your goods are:
- boots with a welt (a strip stitched around the edge that joins the upper to the sole) (HTS term: “welt footwear”)
- boots with a protective metal toe-cap
- unisex boots, in styles commonly worn by both men and women (HTS term: “footwear commonly worn by both sexes”)
These fall on a different line with a different duty rate or Section 301 status. Ask us →
Leather boots, women's or girls'
- HTS code CBP assigned
- 6403.91.90
- General duty rate
- 10%
- Section 301 (applies to products of China)
- List 4A - 7.5% (heading 9903.88.15)
Duty rate as of 2026-10-02 (2026 HTS Revision 20). Section 301 status as of 2026-10-02 (2026 HTS Revision 20). Product-specific Section 301 exclusions are not checked. Verify the duty rate and Section 301 status with a licensed customs broker.
Girls’ closed-toe, closed-heel, above-the-ankle boots with cowhide leather uppers and rubber or plastic outer soles. CBP found the boots, with heel wedges that promote the outward rotation of the foot, “readily wearable by the general population”: footwear, not orthopedic appliances.
CBP classified closed-toe/closed-heel, above-the-ankle, girls’ boots under HTS 6403.91.9051, at a general duty rate of 10%.
“The applicable subheading for styles 1740-57709, 1810-57749, 4079-70631, 4403-40749, 4404-50759 will be 6403.91.9051”
Not this case if your goods are:
- boots with a welt (a strip stitched around the edge that joins the upper to the sole) (HTS term: “welt footwear”)
- boots with a protective metal toe-cap
These fall on a different line with a different duty rate or Section 301 status. Ask us →
Waterproof rubber rain boots covering the ankle but not the knee
- HTS code CBP assigned
- 6401.92.90
- General duty rate
- 37.5%
- Section 301 (applies to products of China)
- List 4A - 7.5% (heading 9903.88.15)
Duty rate as of 2026-10-02 (2026 HTS Revision 20). Section 301 status as of 2026-10-02 (2026 HTS Revision 20). Product-specific Section 301 exclusions are not checked. Verify the duty rate and Section 301 status with a licensed customs broker.
Children’s waterproof rain boots with vulcanized rubber uppers and rubber outer soles, covering the ankle but not the knee. CBP found the thin leather flocking on the outsoles “not sufficient to be considered composition leather” and treated it as a “similar attachment”.
CBP classified children’s closed toe/closed heel, waterproof rain boots under HTS 6401.92.9060, at a general duty rate of 37.5%.
“The applicable subheading for styles K1367 (Classic style matte finish), K1366 (Classic Shiny), K1798 (Foldable), and T1577 (with handle), will be 6401.92.9060”
CBP ruling N346339 (Mar 28, 2025) also cited 9903.01.24.
Not this case if your goods are:
- boots that are over 90% PVC by external surface area
- ski-boots and snowboard boots
- boots with the upper fixed to the sole or assembled by stitching, riveting and the like
These fall on a different line with a different duty rate or Section 301 status. Ask us →
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