Youth Cotton Deck Shoes from Mexico
Casual boat shoes with cotton canvas upper, rubber non-marking sole, valued $11/pair. HTS 6404.19.89.90 for other non-sports textile upper footwear valued over $6.50 under $12/pair.
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
• Lace eyelet stays ignored for upper material per Chapter Note 4(a)
• Non-slip rubber soles qualify as plastics per Chapter definitions
• Youth sizing follows adult classification unless specified as infant