Textile Moccasin with Composition Leather Sole from Mexico
Soft textile upper moccasin with bonded composition leather outer sole containing minor plastic binders (<50% total rubber/plastics, ≥10% present). Valued over $2.50/pair, classified under HTS 6404.20.40.90 for its specific leather/composition and textile upper combination.
Duty Rate — Mexico → United States
20%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Test sole for exact rubber/plastic content; composition leather often borderline on percentages
• Include manufacturing specs in entry docs to substantiate 'not over 50% rubber or plastics' claim
• Avoid common pitfall of misdeclaring upper material—textile must dominate external surface