Cotton Twill Boat Shoes from Mexico
Lace-up boat shoes with uppers of cotton twill (vegetable fiber) and textile outer soles emphasizing fabric contact with ground, excluding weak textiles per U.S. note 5. Valued at $7.50-$11.50/pair, classified in HTS 6404.19.82 for non-sports casual footwear with these material specs. Features non-marking soles for deck use.
Duty Rate — Mexico → United States
17.5%
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
• Conduct surface area measurements for uppers/soles per chapter note 4 to substantiate classification claims
• Include manufacturing specs showing no rubber/plastics dominance in sole contact area
• Avoid reclassification by ensuring not marketed as sports footwear with cleat provisions