Women's Leather Turnsole Loafers from Mexico
Elegant women's penny loafers made with leather uppers and a stitched leather turnsole, ideal for professional wear. The turn-turned method exposes the stitching inside, characteristic of premium handmade shoes under HTS 6403.59.15.61. Leather constitutes the greatest external upper surface and sole-ground contact area.
Duty Rate — Mexico → United States
12.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Label footwear clearly as 'genuine leather' with country of tannage to comply with US marking rules
• Provide technical specs on construction to CBP; turnsole misread as sewn could lead to 6403.19 reclassification
• Avoid common pitfall of incomplete sole material declaration; must confirm leather per Note 4(b)