Toddler Leather Slip-On Shoes from Mexico
Simple slip-on shoes for toddlers made with full-grain leather uppers and plastic outer soles, ideal for everyday play. Falls under HTS 6403.99.75.90 as other leather upper footwear for other persons, not sports or protective, valued not over $2.50/pair. Outer sole material per Note 4(b) is plastics by ground contact area.
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
• Document pair valuation precisely, as bulk shipments may trigger average value calculations by CBP
• Ensure no sports features like spike provisions to avoid misclassification under sports footwear notes
• Use proper HTS declaration; common pitfall is confusing with textile uppers leading to 6404 reclassification