Cozy Plush Indoor House Slippers from Mexico

These house slippers feature soft plush textile uppers and outer soles primarily made of textile materials (not qualifying under US note 5 for durability), with rubber or plastic as the base material having the greatest ground contact per chapter note 4(b). Valued between $6.50 and $12 per pair, they are designed exclusively for indoor use as comfortable house footwear. Classification under 6404.19.87.15 reflects the textile upper (non-vegetable fibers) and specific sole composition.

Duty Rate — Mexico → United States

22.5%

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

Verify valuation documentation shows $6.50-$12/pair to avoid reclassification to higher/lower value subheadings

Conduct material surface area tests per chapter note 4 to confirm textile upper dominance and sole composition, retaining lab reports for CBP review

Label clearly as 'house slippers' and ensure no outdoor/sports features to prevent shifts to 6404.19 other categories