Women's Leather Walking Shoes from Mexico
Casual women's leather walking shoes with cushioned rubber outsoles, suitable for daily wear like tennis styles. Classified in 6403.99.90.31 for other women's leather upper footwear over $2.50/pair, as 'tennis shoes, basketball shoes, and the like' without sports-specific attachments.
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
• Document outer sole rubber contact area per Note 4(b) to confirm not leather sole
• Batch by gender and value for easier entry filing