Leather Shoe Quarter from Mexico
Leather quarter panels forming the back and sides of shoe uppers. HTS 6406.90.60.00 for leather footwear parts, component of uppers with predominant leather surface.
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
• Match grain patterns in documentation for authenticity
• Separate from linings to maintain leather dominance