Kids' Nylon Beach Sandals from Mexico
Open-toe beach sandals for children with nylon strap uppers (textile dominant surface) and flip-flop style soles of textile-covered plastic (textile max ground area, ignored under US note 5). Low-value <$3, adhesive attached, no heel/toe overlap issues. 6404.19.47 due to synthetic textile specs.
Duty Rate — Mexico → United States
22.5%
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
• Photos showing upper surface area (straps count as upper); confirm textile > other materials
• Sandals qualify if not covering full foot; declare as 'footwear' not 'slippers' to avoid 6404.19.90