Men's Cowboy Boot Leather Textile Upper from Mexico
Pre-assembled upper for men's cowboy boots using textile lining with full-grain leather exterior exceeding 50% surface area, including decorative stitching reinforcements. HTS 6406.10.20.31 applies to such men's formed uppers with leather-dominant textile construction.
Duty Rate — Mexico → United States
20.5%
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
• Document leather tanning process to confirm headings 4107/4112-4114 compliance per Chapter Note 3(b)
• Use detailed photos for customs entry to prove >50% external leather without sole attachment