Men's Goodyear Welt Work Boots from Mexico
Heavy-duty Goodyear welt boots with cowhide leather uppers for mechanics and warehouse workers, featuring rubber lug soles. Falls under 6403.99.40.20 as 'welt footwear: work footwear: other' with leather uppers per note 4(a). Not sports footwear lacking spikes or cleats.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document Goodyear welt process (stitching through insole) for Customs review
• Test outer sole material dominance per note 4(b); ignore minor textile areas