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%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Source leather from headings 4107/4112-14 only to meet 'leather' definition
• Provide assembly instructions showing sole-less state for customs