Work Boot Leather Upper from Mexico
Heavy-duty formed upper for steel-toe work boots from full-grain leather with minimal reinforcements. Classified HTS 6406.10.50.00 as leather-dominant formed upper without sole, adhering to Chapter Note 4(a) surface area rule.
Duty Rate — Mexico → United States
36.2%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Source leather from headings 4107/4112-14 only to meet 'leather' definition
• Provide assembly instructions showing sole-less state for customs