Men's Leather-Sole Textile Loafers from Mexico

Classic men's loafers featuring a leather upper primarily made of textile canvas with leather reinforcements, and an outer sole of genuine leather. The sole contains less than 50% rubber or plastics by weight, with at least 10% rubber or plastics present, and valued over $2.50 per pair. This classification applies per Chapter Note 4, as leather dominates the sole's ground-contact surface area.

Duty Rate — Mexico → United States

20%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Verify outer sole material via lab testing to confirm leather or composition leather exceeds 50% weight and ground contact per Chapter Note 4(b)

Document pair valuation over $2.50 with invoices; undervaluation risks reclassification to lower-value subheadings

Ensure textile upper has greatest external surface area, excluding accessories like buckles or tabs as per Chapter Note 4(a)