Youths Leather Combat-Style Boots from Mexico
Rugged ankle boots mimicking military style for youths, featuring leather uppers and molded rubber soles. HTS 6403.91.60.90 for other boys' footwear; lacks sports or protective designations. Visible leather layer determines upper material.
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
• Test for naked-eye visible plastics layer; woven textiles with coating count as plastics
• Youth sizing (US 3-6) keeps in boys subheading vs adult men's
• Document non-waterproofing to prevent shift to higher protective codes