Women's Leather Ankle Boots from Mexico
Women's ankle boots featuring a leather upper and rubber outer sole, designed for casual everyday wear. Classified under HTS 6403.99.90.65 as footwear with leather uppers (greatest external surface area), valued over $2.50/pair, for women, not sports or protective. Excludes any spikes or cleats per subheading note.
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 constitutes greatest external surface area per Chapter Note 4(a); document with photos and lab tests
• Provide value declaration proving over $2.50/pair to avoid reclassification to lower-value subheadings
• Label correctly as women's footwear based on fit and styling to prevent misclassification as unisex