Leather Loafer Upper from Mexico
Slip-on formed upper of composition leather for penny loafer shoes, adult sizing with moccasin toe construction. Classed in HTS 6406.10.10.00 as leather upper, external area dominant.
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
• Document no reinforcements altering material calc
• Use photos for customs visualization
• Avoid bulk packaging mimicking finished goods