Leather-Trimmed Textile Tennis Shoes from Mexico
Low-profile tennis shoes with mesh textile uppers enhanced by leather overlays covering over 50% of the external surface for durability. Rubber soles provide traction on clay or hard courts. Meets 6404.11.20 as sports footwear with leather-dominant textile uppers including edging and reinforcements.
Duty Rate — Mexico → United States
20.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Conduct surface area calculations excluding only minor accessories to confirm >50% leather per note 4(a)
• Include photos and diagrams in entry documentation showing leather placements on uppers
• Watch for CBP scrutiny on 'leather accessories'—ensure they contribute to the 50% threshold