Western Boot Leather Upper from Mexico
Full leather upper for cowboy or western-style boots, featuring shaft and vamp sections from cowhide. Classified in HTS 6406.10.65.00 as other leather uppers for footwear parts. Designed for attachment to boot soles during manufacturing.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Measure external surface to ensure leather >50% for accurate subheading
• Avoid retail packaging; bulk import as parts reduces duties vs finished goods
• Check for UFLPA compliance if leather from high-risk regions