Leather Sneaker Upper from Mexico
A pre-assembled upper for athletic sneakers made primarily from genuine leather, with less than 50% textile material on the external surface area. It incorporates rubber reinforcements around the eyelets and toe but meets Chapter Note 4(a) criteria for leather dominance. Classified under 6406.10.85.00 as a footwear upper not yet attached to a sole.
Duty Rate — Mexico → United States
14.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Declare exact external surface area percentages for leather vs. textile per Chapter Note 4(a); photos or diagrams aid Customs review
• Provide supplier specs confirming <50% textile to prevent reclassification to 6406.10.77.00
• Avoid common pitfall of including minor textile linings in external area calculations