Men's Work Boot Leather Upper from Mexico
Durable formed upper of composition leather for men's steel-toe work boots, including safety reinforcements and speed-lace system, excluding sole. HTS 6406.10.05.00 applies for leather uppers designated for men's industrial footwear.
Duty Rate — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Certify leather origin and composition to meet 'leather' definition from headings 4107/4112-4114
• Ship without any sole components to maintain parts status; assembly in US may trigger marking rules