Women's Wooden Platform Leather Sandals from Mexico
These women's sandals feature an upper made primarily of leather and a wooden base or platform that forms the key structural element of the sole. Classified under HTS 6403.99.20.60 because the footwear has uppers of leather and is made on a wooden base or platform, specifically for women. The outer sole incorporates rubber or plastics in contact with the ground, but the wood platform defines the classification.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify the upper's external surface area is predominantly leather (>50%) per Chapter Note 4(a), excluding reinforcements
• Document the wooden base/platform construction with photos and specs to avoid misclassification as standard leather shoes
• Ensure labeling specifies women's sizing and material content to comply with CBP footwear marking requirements