Women's Leather Moccasins with Leather Soles from Mexico
Comfortable women's moccasins crafted from genuine leather uppers stitched to soft leather soles, perfect for casual outings. HTS 6403.59.90.45 applies due to leather upper (greatest surface area) and leather sole (primary ground contact), as 'other' for women per hierarchy. Not sports footwear lacking spikes/cleats.
Duty Rate — Mexico → United States
20%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide tanned leather invoices tracing to headings 4107/4112-4114 to confirm 'leather' status
• Inspect for reinforcements not counting toward surface area per Note 4(a/b); declare accurately