Vinyl Dance Ankle Boots from Mexico
Shiny vinyl (plastic) ankle boots where over 90% of upper external surface is plastics, used for dance practice rather than performance sports. 6402.91.40.67 due to non-sports design, no foxing, rubber/plastic sole contact.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Distinguish from 'costume footwear' – functional soles required for 6402
• Measure external surface excluding buckles/ornaments per note 4(a)
• Use customs valuation showing retail pricing to avoid undervaluation claims