Leather-Accented Hiking Textile Shoes from Mexico
Mid-cut hiking shoes with nylon textile uppers reinforced by leather overlays on over 50% of the external surface for durability, rubber sole. Under 6404.19.15 as leather dominates visible upper area per note 4(a); not 'protective active' due to value under $24/pair.
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
• Distinguish from sports footwear (6402/6403); no spikes mean casual/other classification
• For hiking styles, confirm not 'protective active' under US Note if over $24/pair
• Bulk imports need consistent material sourcing to prevent batch rejections