Composition Leather Hiking Boot Upper from Mexico
Formed upper constructed from composition leather (bonded leather sheets), reinforced for hiking boots with lace-up front and padded collar for adults. Meets Chapter 64 note 4(a) for material determination by external surface area. HTS 6406.10.10.00 applies to such pre-assembled uppers for other persons.
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
• Document composition leather as per US definitions (not synthetic); test for external layer visibility per Chapter note 3
• Pitfall: confusing with finished footwear under 6403 if any sole attached
• Label clearly as 'formed upper only'