Unisex Leather Work Boots from Mexico
Durable ankle-covering boots with steel toe caps, leather uppers, and rubber outsoles for light industrial tasks. Not sports-oriented and for general users, they qualify under this code due to leather's dominant external upper surface and non-specialized design.
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
• Include safety certifications if claiming work boot status, but note HTS focuses on materials not end-use
• Avoid classifying as protective if water-resistant via coated textiles (see US note for 6402.99)