HS code for leather boots
The U.S. HS code for leather boots is usually 6403.91.60.75 (ankle-covering), with a 8.5% general duty and an estimated total of 21% from China and 21% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 46% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Ankle-covering | 6403.91.60.75 | 8.5% | 21% |
- 6403.91.60.75: For men, youths and boys / For men / Other
What decides the code
Leather boots with leather uppers and rubber or plastic soles are classified in heading 6403, and ankle-covering styles for men fall under 6403.91.60.75.
- Upper material of leather puts the boot in heading 6403. A textile upper moves it to heading 6402 or 6404 instead.
- Outer sole of rubber or plastics keeps it in 6403. A leather sole stays in 6403 but takes a different subheading.
- Ankle coverage places the boot in subheading 6403.91. A boot that does not cover the ankle falls in 6403.99.
- Men's sizing and labeling lead to 6403.91.60.75. Women's boots go to a separate statistical line under 6403.91.
Common mistakes
- Classifying leather boots in 6402 is wrong because that heading covers footwear with rubber or plastic uppers, not leather uppers.
- Using 6404 for leather boots is wrong because 6404 covers footwear with textile uppers.
- Putting women's leather ankle boots in 6403.91.60.75 is wrong because that line is limited to men, youths and boys.
Estimated U.S. duty by origin
- China
- 21% = 8.5% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 46%.
- Vietnam
- 21% = 8.5% general + 12.5% Section 301: Forced labor action
For HTS 6403.91.60.75, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
Frequently asked questions
What is the HS code for leather boots?
The U.S. HTS code for leather boots is usually 6403.91.60.75 (ankle-covering). The first six digits, 6403.91, are the international HS code.
What is the U.S. import duty on leather boots from China?
The U.S. general duty on HTS 6403.91.60.75 is 8.5%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 21% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 21%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.