Synthetic Deck Shoes from Mexico
Non-slip deck shoes with synthetic mesh textile upper and textile-reinforced sole (greatest ground area), plastic layer adhesively attached without foxing. $5.50/pair value places in 6404.19.61.90 for specific adhesive construction, non-vegetable fibers, non-qualifying textile sole. Casual boating wear, not sports per subheading note.
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
• Request pre-shipment Customs review for borderline foxing-like elements on non-slip patterns
• Maintain records of material composition certificates showing < vegetable fibers in upper