Canvas Tennis Shoe Upper from Mexico
Formed upper for tennis shoes constructed from woven cotton canvas textile with rubber reinforcements visible externally. Classified under HTS 6406.10.50.00 as 'other' formed uppers per Chapter Note 3(a) on rubber/plastics textiles. Not a complete shoe lacking outer sole.
Duty Rate — Mexico → United States
36.2%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Measure external surface area carefully; canvas must dominate over any plastic overlays for correct heading
• Label as 'footwear upper' on invoices to prevent customs confusion with finished shoes