Composition Leather Moccasins from Mexico
Hand-stitched moccasins using bonded composition leather for uppers, meeting Chapter Note 3(b) definitions. The material provides the greatest visible external area, qualifying for 6405.10.00.90 as other footwear.
Duty Rate — Mexico → United States
20%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide chemical analysis proving composition leather from leather waste/fiber per 4114 definitions
• Separate from genuine leather shipments to prevent cross-contamination in valuation