Nylon Canvas Deck Shoes from Mexico
Boat-style deck shoes with nylon canvas uppers (synthetic textile), outer soles incorporating textile webbing as main ground-contact material (non-durable per US Note 5). Valued at $5.50/pair, rubber/plastic elements adhesively bonded without foxing or heel/toe overlap only. Precise fit for 6404.19.61 subheading.
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
• Verify no foxing band via manufacturing specs; common pitfall is mismeasuring sole contact area
• Use invoices showing per-pair value under $6.50 to avoid higher brackets