Men's Salomon S/Pro HV 130 Ski Boots from Mexico
High-performance ski boots designed for alpine skiing with a leather upper reinforced for durability and a plastic outer sole providing grip on snow. Classified under HTS 6403.12.60.00 as ski-boots with leather uppers and outer soles of plastics, fitting the definition for sports footwear in subheading note 1(b). The leather constitutes the greatest external surface area of the upper per chapter note 4(a).
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify leather upper via surface area test per chapter note 4(a); obtain supplier certification for material composition
• Declare as 'other' ski-boots to avoid sports footwear misclassification
• Watch for reinforcements not counting toward upper material