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

18%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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

Women's Wooden Platform Leather Sandals from Mexico — Import Duty Rate | HTS 6403.99.20.60