Women's Leather Ballet Flats from Mexico
Elegant women's flat shoes with full leather uppers and flexible rubber soles for everyday comfort. Classified under 6403.99.90.71 due to leather-dominant uppers, non-sport design, and value exceeding $2.50/pair for general persons. Excludes sports footwear per subheading note.
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
• Conduct surface area measurements for uppers to substantiate leather dominance during customs review
• Include invoices showing per-pair pricing to meet valuation criteria and prevent undervaluation disputes
• Avoid mislabeling as 'casual sneakers' which could trigger sports footwear scrutiny