New

Ask Wove anything about tariffs.

Try Tariff Assistant

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

9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 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