Youths Basketball Shoe Leather Upper from Mexico
High-top formed leather upper for youths' basketball shoes, with padded collar, eyelets, and flywire but no sole. Classifies under HTS 6406.10.05.00 for male youth sports footwear parts.
Duty Rate — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Not sports footwear per subheading note unless with spikes; classify as standard upper
• Avoid bundling with insoles; removable insoles have separate 6406.10.90 classification
• Youth sizing proof critical—overlaps with women can cause reclassification