Men's Puma Smash 2.0 Tennis Shoes from Mexico
Entry-level tennis shoes with synthetic textile uppers for flexibility and rubber soles with herringbone pattern for court grip. Classified in HTS 6404.11.79.30 for men's sports footwear (tennis shoes), textile uppers, rubber/plastics soles, $3-$6.50/pair value. Designed specifically for tennis with lateral support.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm sports footwear status via design (e.g
• no spikes needed but athletic intent per subheading note)
• Use detailed photos in entries showing upper textile dominance to counter leather misclassification
• Watch for color changes from plastic coatings; Chapter Note 3(a) ignores them for material determination