Leather-Patched Work Boot Upper from Mexico
A heavy-duty formed upper for work boots with a textile canvas body and leather patches, toe caps, and counter reinforcements covering more than 50% of the external area. The leather accessories count toward the surface area, qualifying it under heading 64.06.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole to remain under heading 64.06
• Document the external surface area of leather versus textile, including reinforcements, to support classification