Mixed-Material Cotton Tennis Shoe Upper from Mexico
Tennis shoe upper incorporating cotton canvas with extensive synthetic leather and rubber panels, resulting in <50% textile exterior coverage. Classifies in HTS 6406.10.72.00 for unfinished footwear parts. Features lace provisions but no ground-contact sole.
Duty Rate — Mexico → United States
21.2%
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
• Obtain pre-classification ruling from CBP for complex mixed-material uppers to lock in 6406.10.72.00
• Maintain supplier affidavits on material surface percentages for binding rulings