Leather-Patched Work Boot Upper from Mexico
Heavy-duty formed upper for work boots with textile canvas body and leather patches, toe caps, and counter reinforcements covering >50% external area. HTS 6406.10.20 applies as leather accessories count toward surface area dominance. Ideal for industrial footwear assembly.
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
• Conduct surface area calculation per note 4(a), ignoring color changes but including all leather visible externally
• Pair with HTS rulings for similar products to support entry; archive for audits