Leather-Reinforced Athletic Shoe Upper from Mexico
Formed upper for athletic shoes using breathable textile base with extensive leather overlays covering over 50% of the external surface for durability. Classified in 6406.10.20 due to leather's predominant external area including tabs and eyelet stays. Designed for attachment to soles in footwear manufacturing.
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
• Use CAD diagrams highlighting leather vs textile areas to substantiate >50% claim during entry
• Ensure no outer sole attachment, as that would classify under complete footwear headings like 6404