Women's Leather-Sole Textile Ballet Flats from Mexico
These women's ballet flats feature a canvas textile upper providing the greatest external surface area and a leather outer sole in contact with the ground. The construction has less than 50% rubber/plastics by weight and at least 10% rubber/plastics, with a value over $2.50 per pair. Classified under 6404.20.4060 due to leather sole, textile-dominant upper, and specific composition limits for women's footwear.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify outer sole material via lab testing to confirm leather/composition leather is the ground-contacting material per Chapter Note 4(b)
• Document weight composition breakdown showing <50% rubber/plastics and ≥10% to avoid misclassification to other subheadings
• Label clearly as women's footwear and retain value proofs exceeding $2.50/pair to prevent undervaluation penalties