Youth Leather Casual Loafers from Mexico
Casual loafer-style shoes for youth with genuine leather uppers and flexible rubber outsoles, valued low for mass market. HTS 6403.99.75.90 covers this as other non-sports leather footwear under $2.50/pair for other persons. Upper material dominant leather visible externally.
Duty Rate — Mexico → United States
17%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Photographic evidence of uppers' external surface aids in leather predominance disputes
• Declare accurately; overvaluation to higher subheads increases duties unnecessarily
• Check for trim exclusions like buckles, classified separately per Note 3 to 6406