Coral EVA Foam Combat Boot
HTS Classification
Derived from the latest brand packet upload for this SKU.
Coral eva foam combat boot for the Fall 2025 line. Shell fabric is chief weight eva foam (≥60%). Construction, trims, and intended use were reviewed against the binding rulings database and the brand's tech pack revision history.
Tariff rates by country of origin
Applicable duty rate for HTS 6404.11.9050 based on declared country of origin.
MFN rate. No active FTA with the U.S.
MFN + Section 301 List 3 (+7.5%) currently in effect.
MFN rate. GSP lapsed; no preferential program for apparel.
Spec change opportunities
Potential duty savings if the following design adjustments are adopted — requires product development review.
Footwear classification turns on the chief material of the upper's external surface area. Pushing textile above 50% moves the shoe from heading 6403 (leather uppers) into 6404 (textile uppers), with a lower duty rate.
Several footwear subheadings split at the $12/pair value threshold. Crossing above $12 moves the shoe into a statistical suffix with a lower ad valorem rate.
Footwear with a protective metal toe cap qualifies under heading 6401/6403 protective subheadings, which can carry meaningfully lower duty rates than the equivalent non-protective subheading.
General Rules of Interpretation
Why HTS 6404.11.9050 was selected for this article.
- GRI 1Classification by heading text
The article is a combat boot of eva foam. The heading text of 6404 specifically describes garments of this construction and chief weight, satisfying GRI 1.
- GRI 3(b)Essential character — chief weight
Brand packet indicates EVA Foam represents ≥60% by weight of the shell fabric. Under Section XI Note 2(A), the garment is classified as if consisting wholly of that material, driving the non-knit construction (Chapter 62) classification.
- GRI 6Subheading selection
At the 8-digit level, the garment is "other" (not described by more specific subheadings such as bibs, overalls, or industrial). Statistical suffix selected based on gender/sizing per the brand tech pack.