Synthetic Leather Hiking Boot Upper from Mexico
Upper assembly for hiking boots constructed from PVC-coated synthetic leather material, featuring plastic reinforcements and minimal textile overlays (<50% external area). Visible plastic layer qualifies under Chapter Note 3(b) for plastics classification. Used in assembling outdoor footwear.
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
• Document PVC coating thickness and visibility to naked eye per Chapter Note 3(a) for plastics verification
• Test external surface area meticulously; hiking reinforcements often tip plastic balance