Cowhide Textile Work Boot Upper from Mexico
This is a pre-assembled upper for steel-toe work boots, with a textile body and cowhide leather covering over 50% of the external surface area for reinforcement. The leather provides abrasion resistance and durability, making it a leather-dominant upper. It is classified under 6406.10.99 as an 'other' upper, not elsewhere specified.
Duty Rate — Mexico → Canada
0%
Import Tips
• Verify that the upper is not attached to an outer sole, as this would reclassify it as a complete boot
• Keep detailed records of the material composition to support the leather-dominant classification
• If the upper includes a steel toe, note that this does not affect the external surface area calculation