Women's Leather Mules from Mexico
Slip-on women's leather mules with rubber tread soles for casual summer wear. HTS 6403.99.90.65 due to leather uppers, women's design, value >$2.50/pair, and exclusion from sports footwear definitions.
Duty Rate — Mexico → United States
20%
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 rubber sole's ground-contact dominance; ignore minor textile reinforcements
• Ensure valuation per pair, not set if bundled with insoles—insoles may classify separately
• Avoid classifying as sandals if heel covered; check open heel provisions