Men's Cheap Leather Sole Textile Moccasins from Mexico
Low-cost men's moccasin slippers featuring soft textile uppers and composition leather soles with compliant rubber/plastics content (<50%, ≥10% by weight). Valued at or below $2.50/pair, these indoor/outdoor shoes match 6404.20.20.30 criteria perfectly.
Duty Rate — Mexico → United States
25%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Retain supplier affidavits on material weights to defend against CBP queries on 50%/10% rule
• Classify as finished footwear, not parts; excludes pegs/eyelets per heading 6406 note
• Avoid retail packaging that implies higher value, triggering reappraisals