Women's Abaca Fiber Tennis Shoes from Mexico

These affordable women's tennis shoes use abaca (Manila hemp) vegetable fiber uppers for court grip and ventilation. The sole features rubber with extensive textile coverage providing the greatest ground contact area, disregarded for material determination under U.S. note 5. Priced at $4.50/pair, they meet sports footwear criteria in HTS 6404.11.71.60.

Duty Rate — Mexico → United States

17.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Classify as sports footwear only if designed for tennis per subheading note 1; general sneakers may go to other subheadings

Retain origin certificates for vegetable fibers, as non-U.S. sources like Philippines affect duty rates

Avoid common pitfall of lumping with men's shoes; separate inventory for 'for women' proof