Suede Leather Trail Runner Upper from Mexico
Formed upper for trail running shoes with suede leather (from 4114) covering over 50% external surface on mesh textile, including heel and tongue reinforcements. Qualifies for 6406.10.20 under leather surface rules, excluding non-dominant trims. For performance footwear production.
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
• Differentiate suede from finished leather in docs; both qualify if >50% external
• Avoid attaching any insole/heel cushion, as those are separate under 6406.90