Other footwear, incorporating a protective metal toe-cap:
E80241 · 1999-05-05 — The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a leather workboot from Canada; Article 509
You have submitted a sample of what you refer to as a “Kodiak” brand workboot, style #37750, with a steel toe and shank, leather upper and rubber/plastic outer sole. The shoe covers the ankle and features a lace-tie closure. You also ask for NAFTA applicability. You state that these boots will be imported from Canada through various ports along the eastern border with Canada and, by air, to various ports in the United States. You state that the boot is made from Mexican leather (partially tanned leather from the United States is re-tanned in Mexico) which is sent to Costa Rica. The upper is…
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