Canvas Slip-On Sneakers from Mexico
Low-top canvas slip-on sneakers feature uppers primarily of textile canvas material and outer soles of rubber, designed for casual everyday wear. They fall under HTS 6404.19.59 as footwear with textile uppers and rubber soles valued not over $3/pair, not suitable for sports or other specified categories. The textile upper dominates the external surface area per Chapter Note 4(a).
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify upper material is predominantly textile (greatest external surface area) via lab testing to avoid reclassification to leather uppers
• Provide detailed value documentation like invoices showing ≤$3/pair to qualify for this low-duty subheading; undervaluation risks penalties
• Ensure no sports features (e.g
• cleat provisions) per subheading note to prevent shift to higher-duty sports footwear codes