Leather-Panel Textile Work Boots from Mexico
Rugged work boots with textile upper featuring leather panels over 50% external area for reinforcement, plus rubber sole. Designed for light industrial use. HTS 6404.19.15.81 applies due to leather surface dominance on textile base.
Duty Rate — Mexico → United States
20.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Submit lab tests confirming leather from eligible tanning headings if challenged
• Declare as finished footwear, not parts, to avoid heading 6406