Budget Textile Boat Shoes from Mexico
Casual boat shoes with canvas uppers, leather soles incorporating 12% plastics for flexibility under 50% limit. Mass-produced at under $2.50/pair wholesale. 6404.20.20.90 due to material composition and value.
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
• Laces classified separately if detachable
• Provide construction diagrams for CBP review
• Value averaging allowed for identical goods