Leather Chelsea Boots from Mexico
Ankle-high Chelsea boots with elastic side panels but leather comprising the greatest external upper surface area. These non-sports, non-waterproof boots fit 6405.10.00.90 as other leather-upper footwear. Visible leather layer exceeds accessories like buckles.
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
• Conduct surface area measurements pre-shipment; CBP often audits leather claims with caliper tests
• Declare elastic gore as reinforcement (ignored per Note 4(a)) to prevent reclassification as textile upper