Wood Platform Leather Espadrilles from Mexico
Summer espadrille-style shoes with leather uppers, jute-wrapped but wood-core platform base, and leather outer soles—no inner sole or toe-cap. HTS 6403.59.10.00 applies as the base is fundamentally wood, with leather as dominant upper and sole materials.
Duty Rate — Mexico → United States
10%
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
• Prove wood is the structural base material despite wrappings, using cross-section diagrams if needed
• Avoid common pitfall of sole mismeasurement; leather must have greatest ground contact per note 4(b)
• Include care labels specifying materials for U.S. customs fiber content verification