Foam Heel Cushion from Mexico
Removable foam heel cushion with fabric cover for shoe inserts, similar to insoles. Under HTS 6406.10.90 as 'similar articles', not outer sole material.
Duty Rate — Mexico → United States
14.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Prove not ground-contact durable per US Note to outer sole rules
• Medical claims? Risk Chapter 90 reclassification