Youths' Leather Boat Shoes Leather Sole from Mexico
Leather boat shoes for youths with leather uppers and non-marking leather soles, suitable for nautical casual wear. Classified in HTS 6403.59.60.80 as other men's/youths/boys footwear; leather upper by surface area, leather sole by ground contact, excluding sports per subheading note.
Duty Rate — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Differentiate 'youths' sizing (typically 3.5-6 men's equiv.); declare accurately to avoid 6403.59.90 mix-up
• Test sole for leather authenticity—tannin extracts confirm vs. synthetics
• Bundle with care kits? Classify sets separately if retail-packaged