Leather-Trimmed Cotton Hiking Boot Upper from Mexico
Prefabricated upper for hiking boots featuring full-grain leather as the primary external material with minimal cotton fabric accents, totaling under 50% textile surface area. Complies with HTS 6406.10.72.00 for cotton-based uppers dominated by leather/rubber elements. Includes ankle reinforcements but no outer sole attachment.
Duty Rate — Mexico → United States
21.2%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Conduct surface area calculations using digital imaging to precisely document <50% textile compliance during customs review
• Label shipments clearly as 'footwear uppers - no soles attached' to prevent misclassification as completed footwear