Leather-Trimmed Textile Hiking Boot Upper from Mexico
A 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 meets HTS 6406.10.20 as it qualifies as a formed upper where leather constitutes the dominant external surface per chapter note 4(a). It is imported without the outer sole for assembly into complete footwear.
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
• Verify leather covers >50% external surface including reinforcements via detailed photos and material breakdown to avoid reclassification
• Provide lab tests confirming leather from headings 4107 or 4112-4114 as per chapter notes; retain supplier certifications