Leather Accent Fashion Boot Upper from Mexico
Stylish formed upper for women's fashion boots, textile with premium leather accents and panels exceeding 50% external surface area. Classed in 6406.10.20 for leather-dominant uppers of textile materials. Attached to soles post-import.
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
• Label shipments 'formed footwear uppers - no soles' to prevent 6404 misclassification
• Use third-party verification for surface area if contested