Waterproof Hiking Shoes from Mexico
Mid-cut hiking shoes with plastic-coated uppers and rubber soles for trail use, but lacking full water protection or sports-specific features. Falls under HTS 6402.99.80.91 as non-sports footwear with rubber/plastics materials, valued $6.50-$12/pair. Not 'protective active footwear' per US note due to insufficient water protection from coated textiles.
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
• Document material composition showing plastics visible externally; test for sports features like spike provisions
• Pitfall: Hiking design may tempt 6402.91.42 classification—confirm no protective water features per US note