Women's Leather Mary Jane Shoes from Mexico
Classic low-heel shoes with leather uppers, single strap buckle, and rubber outsoles for office wear. Classified in 6403.99.90.71 as general leather footwear over $2.50/pair, non-sports. Buckles count as accessories per upper material note.
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
• Specify strap/buckle as reinforcements excluded from upper material calculation
• Use lab tests for leather authentication if origin disputes arise
• Avoid bulk packaging that obscures per-pair valuation