Women's Leather Basketball Shoes from Mexico
High-top women's basketball shoes featuring a full leather upper and rubber outer sole, designed for court play with cushioning and support. Classified under HTS 6403.99.90.31 as other leather upper footwear valued over $2.50/pair, specifically for women's tennis/basketball styles excluding sports footwear with spikes. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a).
Duty Rate — Mexico → United States
20%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify leather upper has greatest external surface area (ignoring reinforcements) via lab testing to confirm classification
• Provide detailed invoices showing value over $2.50/pair and specify 'for women' sizing to avoid reclassification