Leather Motorcycle Boot Upper from Mexico
Reinforced leather upper for motorcycle riding boots with plastic shin guards, minimal textile (<50%). Abrasion-resistant leather dominant. Powersports assembly part.
Duty Rate — Mexico → United States
14.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Certify leather thickness/quality for safety gear standards
• Shin guard area excluded if 'reinforcement' per Note 4(a)
• Avoid bulk leather confusion with Chapter 41 tanned hides