Women's Leather Loafers from Mexico
Casual women's leather loafers with rubber outer soles, perfect for office or daily wear. HTS 6403.99.75.60 applies to these low-value ($≤2.50/pair) leather upper shoes designed for women, excluding sports types. Leather provides the predominant visible upper surface.
Duty Rate — Mexico → United States
17%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Label clearly as 'women's' to match subheading; unisex marketing risks audit
• Test outer sole for rubber/plastics contact area >50% with ground for compliance
• Retain production records proving value under threshold to counter undervaluation claims