Women's PVC Ankle Deck Shoes from Mexico
PVC-constructed ankle shoes for women, providing water resistance for boating or casual use, with rubber/plastics dominating uppers and soles. Fits HTS 6402.91.70.60 as other ankle-covering footwear valued $3-$6.50/pair, per Chapter rubber/plastics definitions including visible external layers.
Duty Rate — Mexico → United States
47.5%
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
• Conduct surface area analysis for uppers/soles; ignore minor reinforcements per Note 4
• Ensure country-of-origin marking on visible surfaces for women's footwear
• Watch for undervaluation claims—retain production cost breakdowns