Women's Leather Ballet Flats from Mexico
Classic women's ballet flats feature a leather upper and rubber outer sole, designed for everyday casual wear. Classified under HTS 6403.99.75.60 as other footwear for women with leather uppers, not specifically sports footwear, and valued not over $2.50 per pair. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a).
Duty Rate — Mexico → United States
17%
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 appraised value does not exceed $2.50/pair with detailed invoices to qualify for this subheading
• Provide tannery certificates confirming leather from headings 4107 or 4112-4114 as per Chapter Note 3(b)
• Measure upper surface area to confirm leather dominates; document exclusions for accessories like buckles