Cotton Deck Shoes from Mexico
Boat-style shoes with cotton canvas upper and non-marking rubber sole. Classified HTS 6404.19.79 for textile upper dominance, rubber sole, value $3-$6.50/pair.
Duty Rate — Mexico → United States
47.5%
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
• Ignore lace eyelets in upper material calc per chapter note 4(a)
• Confirm value with FOB pricing to stay in band
• Label as 'textile upper' to aid customs review