Children's Leather Espadrilles from Mexico
Espadrille-style shoes for children combining leather uppers with rubber soles over jute base, casual summer option. Under HTS 6403.99.75.90 for valued ≤$2.50/pair other leather footwear. Rubber/plastics sole by ground contact ignoring reinforcements.
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
• Jute reinforcements ignored for sole material per Note 4(b)
• Avoid retail set packaging that might trigger 6405 classification
• Audit supplier invoices for accurate sub-$2.50 valuation