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April 2025, question 16
Practical Exercise · Classification: GRIs, notes and headings
The Interim Footwear Invoices state that the boots are leather. What section notes, chapter notes, and/or subheadings in the Harmonized Tariff Schedule of the U.S. (HTSUS) provide for the American alligator skin cowboy boot upper?
- Chapter 39, Note 2(p); 3920.43
- Chapter 41, Note 2(a); 4104.49
- Chapter 64, Note 3(b); 4113.30
- Chapter 42, Note 1; 4203.40
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CBP's answer: C. C: Chapter 64, Note 3(b); 4113.30
Chapter 64 Note 3(b) defines leather for footwear as goods of headings 4107 and 4112 to 4114. Alligator skin is reptile leather, and subheading 4113.30 covers leather further prepared after tanning, of reptiles, so C names the correct note and subheading. The Chapter 39, 41 and 42 references do not govern a leather boot upper, and Chapter 42 Note 2(d) excludes articles of Chapter 64.
the term "leather" refers to the goods of headings 4107 and 4112 to 4114 Chapter 64, Note 3(b)
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals 4113.30
Search for: the term "leather" refers to the goods of headings 4107 and 4112 to 4114
CBP's key cites: Chapter 64, Note 3; HTSUS 4113.30
Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).