Men's Low-Top Plastic Sneakers from Mexico
Affordable men's low-top sneakers with uppers of synthetic plastic materials and rubber-dominant outer soles where textile patches do not count toward ground contact per U.S. note 5. Priced $4-$6 per pair, classified in HTS 6402.99.71.00 for other rubber/plastics footwear.
Duty Rate — Mexico → United States
22.5%
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 measurements on uppers and soles per Chapter Notes 4(a)-(b) to substantiate rubber/plastics dominance
• Avoid common pitfalls like undervaluation; retain factory cost sheets and export declarations for CBP audits
• Ensure no sports features (e.g
• cleats) to prevent misclassification under sports footwear subheadings