Protective Toe Casual Loafers from Mexico
Casual loafers constructed with rubber or plastics uppers and outer soles, featuring an embedded protective metal toe-cap. Valued over $12/pair for everyday safety in warehouses. HTS 6402.99.21.00 applies to this non-leather, non-sports category.
Duty Rate — Mexico → United States
30%
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
• Measure external surface area of upper materials per Chapter Note 4(a) to confirm plastics dominance
• Retain invoices proving value exceeds $12/pair to avoid downshift to lower subheading
• Ensure no cleats/spikes that could classify as sports footwear under subheading note