Women's Leather-Sole Textile Oxford Shoes from Mexico
Dressy women's Oxford-style shoes with mesh textile upper for ventilation and polished leather sole. Composition adheres to <50% rubber/plastics with minimum 10%, value >$2.50/pair, classifying squarely in 6404.20.4060 for women.
Duty Rate — Mexico → United States
20%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Ensure no sports features like cleats, which would exclude from this subheading per note
• Batch test for consistent composition across production runs to prevent reclassification
• Use HTS advisory rulings for borderline leather/composition leather determinations