Rubber Heel Lifts from Mexico
These are detachable rubber inserts designed to attach inside the heel area of shoes to provide additional height and cushioning. They qualify under HTS 6406.90.90.00 as parts of footwear made of rubber, distinct from outer soles or excluded trimmings like buckles.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify the material is rubber or plastic with visible external layer per Chapter Note 3 to avoid misclassification as leather parts
• Provide detailed invoices specifying use as footwear heel parts, not trimmings or outer soles