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%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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