Polyester Ballet Flats from Mexico
Girls' polyester textile upper ballet flats with fabric outer sole (dominant ground contact), rubber mid-sole purely adhesively bonded, no foxing/overlap. At $4.50/pair, classified 6404.19.61.90 for value range, construction specs, synthetic upper, non-durable textile sole. Dressy casual kids' shoe.
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
• Size samples must match declared construction; discrepancies lead to reclassification
• For kids' sizes, confirm not sports (no spikes/cleats per subheading note 1)
• Bundle import docs with sole material breakdown to preempt audits