Canvas Slip-On Sneakers from Mexico
Low-top slip-on sneakers featuring a textile canvas upper and outer sole made of composition leather, with less than 50% rubber or plastics by weight and at least 10% rubber or plastics content. Valued under $2.50 per pair, these are casual everyday shoes suitable for children or budget shoppers. Classified under 6404.20.20.90 due to the leather sole dominance and low 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
• Verify composition via lab testing to confirm outer sole is leather/composition leather with <50% rubber/plastics
• Provide detailed value documentation like invoices to prove under $2.50/pair threshold
• Label fiber content of textile upper accurately to avoid reclassification