Metal Reinforced Work Espadrilles from Mexico
Modern espadrille-style work shoes using rubber/plastics uppers with protective metal toe-caps for stylish safety. Valued over $12/pair with ground-contact rubber soles. 6402.99.21.00 due to material composition and safety element.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Examine jute rope accents; ensure plastics layer visible to qualify as rubber/plastics
• Value declaration must exclude retail packaging to maintain over $12 threshold
• Watch for set sales with socks that could trigger composite goods rules