Women's Black Plastic Ballet Flats from Mexico
These women's ballet flats feature uppers primarily of synthetic plastic materials and rubber outer soles, designed for casual everyday wear. They fall under HTS 6402.99.80.61 as non-sports footwear valued between $6.50 and $12 per pair with plastic uppers and soles. The external surface area of the upper is dominated by plastics, meeting chapter note 4(a).
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
• Verify outer sole material by surface area in contact with ground per chapter note 4(b); ensure plastics dominate to avoid reclassification
• Provide detailed value documentation per pair, as pricing thresholds ($6.50-$12) determine subheading
• Label fiber content accurately if any textile visible, but plastics must be primary external material