Leather Textile Hiking Boot Upper from Mexico
A pre-formed upper for hiking boots made primarily of textile materials with over 50% of the external surface area covered by leather reinforcements and accessories, such as ankle patches and edging. This qualifies under HTS 6406.10.20.61 as a formed upper of textile materials where leather exceeds 50% external surface per Chapter Note 4(a). It is imported as a footwear part, not a complete shoe.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify leather surface area exceeds 50% of external upper using Chapter Note 4(a); document measurements to avoid reclassification as pure textile upper
• Provide supplier affidavits confirming 'formed upper' status (stitched and shaped but sole unattached) to prevent classification as complete footwear
• Label clearly as 'footwear upper' and avoid including outer soles or stiffeners to stay within heading 6406 parts definition