Adhesive Bonded Plush House Slippers from Mexico

Cozy house slippers featuring a plush textile upper made from synthetic fibers like polyester, with an outer sole primarily of textile material (not qualifying under US note 5 for durability) backed by thin rubber affixed exclusively with adhesive. Valued between $3 and $6.50 per pair, these lack foxing or overlapping soles except possibly at toe/heel, fitting HTS 6404.19.61.15 as house slippers for indoor use.

Duty Rate — Mexico → United States

22.5%

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

Verify sole material surface area in contact with ground is predominantly textile per Chapter Note 4(b); document lab tests if challenged

Provide value declarations and adhesive-only construction proof to avoid reclassification to foxed footwear subheadings

Label fiber content accurately as non-vegetable textiles; common pitfall is misstating value leading to wrong duty bracket