Youths Hiking Boot Leather Upper from Mexico
Pre-assembled leather upper for boys' or youths' hiking boots, with reinforced toe, ankle padding, and lace provisions but lacking outer sole. Classified in HTS 6406.10.05.00 as a formed leather upper targeted for male youth 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
• Use size charts proving 'youths/boys' fit (e.g
• EU 35-42) to distinguish from women's sizes
• Avoid including heel cushions as separate items; they classify under 6406.10.90 if removable
• Test for 'greatest external surface area' being leather per Chapter Note 4(a) to prevent textile downgrade