Promotional Polyester Hotel Slippers from Mexico
Thin, open-heel slippers provided in budget hotels, constructed with polyester textile uppers and lightweight textile soles not intended for extended wear, valued under $3/pair. The soles' textile material has the greatest ground contact but lacks the strength for normal footwear use per U.S. note 5. HTS 6404.19.57 applies specifically to such low-value, non-vegetable fiber textile footwear.
Duty Rate — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include hospitality end-use declaration but classify based on objective footwear characteristics, not intended use
• Test sole durability if challenged; non-qualifying textiles under U.S. note 5 keep it in 6404.19.57