Men's Nylon Boat Mocassins from Mexico
Water-resistant nylon upper moccasin-style shoes with rubber sole, valued $10.25/pair. Classifies 6404.19.89.90: textile upper (nylon), rubber sole, non-sports, specified value.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Nylon textile visible layer qualifies despite water resistance
• Not 'protective active' per US note lacking coated fabric and over $24 value
• Confirm commercial value excludes retail markup