Polyester Slip-On Loafers from Mexico
Casual slip-on shoes with uppers of woven polyester textile (non-vegetable fibers), featuring outer soles with primary textile (nylon fabric) in ground contact, disregarded under US Note 5 for lacking durability. Priced $4-$6/pair with adhesive-only rubber midsole attachment, no foxing or upper overlap. Meets 6404.19.61 for specific upper/sole material rules and value.
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
• Document adhesive-only construction with photos/specs to avoid 6403 reclass; test sole textile for non-durable properties
• Label fiber content precisely as polyester >85% to confirm non-vegetable status