How to get there
Heading. Chapter 42 Note 2(d) excludes articles of Chapter 64, so footwear is never 4203. The uppers are reptile leather (Q16) and the outer soles are cow leather, so the boots are 6403: footwear with uppers of leather.
Subheading. “Other footwear with outer soles of leather” → 6403.51 Covering the ankle. The boots come up above the ankle, below the knee.
Welt or not?
Chapter 64, Additional U.S. Note 1(a)The term “welt footwear” means footwear constructed with a welt, which extends around the edge of the tread portion of the sole, and in which the welt and shoe upper are sewed to a lip on the surface of the insole, and the outsole of which is sewed or cemented to the welt;
The facts describe exactly this: a leather strip (welt) around the tread, with welt and upper sewn to a lip on the insole and the outsole sewn to the welt. That's 6403.51.30 Welt footwear (5%).
Statistical suffix. The boots are unisex. Additional U.S. Note 1(b) says footwear “for men” doesn't include footwear commonly worn by both sexes, and the boots aren't women's-only either, so they take .71 Other.
HTSUS 6403.51.30Welt footwear: For men (.15 pigskin uppers / .30 other) · For women (.60) · Other (.71)
The answer is B.
Why the other choices are wrong
A) 4203.40.6000: leather clothing accessories. Chapter 42 Note 2(d) excludes articles of Chapter 64.
C) 6403.51.9030: non-welt footwear for women. These boots are welt-constructed and unisex.
D) 6403.91.9051: 6403.91 is for footwear covering the ankle with outer soles other than leather (rubber, plastics or composition leather). These outer soles are leather.
TipFootwear decision path: upper material → outer sole material → covers the ankle? → construction (welt) → gender (unisex = “other”). Each step is a defined term in the Chapter 64 notes.
Sources: HTSUS Chapter 42 Note 2(d); Chapter 64 Notes 3–4 and Additional U.S. Note 1(a)–(b); subheading 6403.51.30 (USITC); invoices pp. 9–10.
CBP answer key: Answer B · HTSUS 6403.51.3071, HTSUS Chapter 42, Note 2(d); HTSUS Chapter 64, Additional U.S. Note 1(a)Source: CBP past exams ↗
