Cowhide Reinforced Work Boot Upper from Mexico
Industrial work boot upper of canvas textile with cowhide leather covering over 50% exterior (toe, heel, shin guards), meeting 6406.10.70.00 criteria for leather-dominant textile uppers. Excludes stiffeners and outer soles per heading scope. Used in safety footwear assembly.
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
• Certify leather source compliance with CITES if exotic hides are used in reinforcements
• Measure external surface excluding solely internal linings to accurately claim this subheading
• Watch for inadvertent inclusion of eyelets or hooks, classifiable separately under Chapter 96