Women's Leather Lug-Sole Ankle Boots from Mexico
Women's ankle boots featuring premium leather uppers with aggressive lug welted rubber soles for traction. Meets 6403.91.30.80 as women's welted leather footwear covering ankle, non-sports. Lug pattern on sole ignored per Note 4(b).
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• CBP rulings often scrutinize welt—reference NY rulings for similar leather boots
• Ensure women's last shaping in molds; unisex may reclassify
• Document supply chain for leather authenticity from headings 4107/4112-14