Children's Sandal Upper from Mexico
Lightweight formed textile upper for kids' sandals, made from cotton-poly blend valued below $3/pair. Classifies under 6406.10.25.00 as a part of footwear upper of textile materials, suitable for summer footwear assembly. Textile surface area exceeds any minor reinforcements.
Duty Rate — Mexico → United States
43.6%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include size specifications in manifests as children's items may trigger safety regulations
• Separate from sole components to maintain parts classification and lower duties
• Audit for accessory attachments that could alter predominant material determination