Waterproof Hiking Sneakers from Mexico
These sneakers feature uppers and outer soles made predominantly of rubber or plastics, designed for casual hiking with waterproof coatings. They qualify under HTS 6402.99.90 as non-sports footwear valued over $12/pair, where plastics form the greatest external surface area of the upper per Chapter Note 4(a). The outer sole's ground-contacting area is primarily rubber, excluding minor textile reinforcements.
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 upper material by external surface area (plastics/rubber >50%) using Chapter Note 4(a); provide lab tests if contested
• Include detailed value documentation proving >$12/pair to avoid reclassification to lower-value subheadings
• Ensure no spikes/cleats to prevent misclassification as sports footwear under subheading note