Youths Composite Toe Leather Work Boots from Mexico
Leather ankle boots for young male workers in warehouses, with composite toe caps and slip-resistant rubber soles. Covered by HTS 6403.91.60.10 as work footwear for youths/boys with leather uppers. Material determination ignores reinforcements per Chapter Note 4.
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
• Age-appropriate sizing documentation prevents reclassification as adult footwear
• Test upper for leather content; woven textiles with plastic layer count as plastics