Steel Toe Leather Work Boots from Mexico
These leather work boots cover the ankle and feature a steel toe cap for protection against falling objects, designed specifically for construction and industrial work environments. The upper is predominantly leather by external surface area, with a rubber outer sole for durability and grip. Classified under HTS 6403.91.90.15 as work footwear for other persons, not sports footwear.
Duty Rate — Mexico → United States
20%
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
• Verify leather upper exceeds 50% external surface area per Chapter Note 4(a); provide lab tests if contested
• Include safety certifications like ASTM F2413 for steel toes in documentation to avoid reclassification
• Watch for composite toe variants; ensure not misclassified as safety footwear under different subheadings