Boys' Leather Rooper Boots from Mexico
Boys' rooper-style leather boots with soft leather uppers covering the ankle and flexible rubber soles for play. HTS 6403.91.60 for boys' leather other footwear ankle type. Mimics moccasin but sole qualifies as rubber.
Duty Rate — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm rubber sole durability per US note on textile exclusion
• Youth sizing documentation essential
• Suede/fur trim doesn't change leather classification