Women's Leather Ballet Flats from Mexico
Elegant flat shoes for women with supple leather uppers and leather outer soles, ideal for everyday fashion. Falls under HTS 6403.59.90 for other persons' footwear (non-infant/juvenile) with leather uppers and leather soles, low-cut design. Leather constitutes greatest external surface per chapter notes.
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 lab tests confirming leather composition to prevent disputes over 'imitation leather' reclassification
• Document that sole is not composition leather if claiming pure leather to avoid 6403.51 duties