Footwear from Mexico: 10% US Tariff (2026)

Importing footwear from Mexico into the United States carries an effective tariff of about 10% in 2026. That breaks down as 10% Section 301 forced-labor tariff — the product's MFN base duty plus the 10% Section 301 forced-labor tariff that replaced the expired Section 122 rate on July 24, 2026.

Mexico is a USMCA partner, so footwear that meets the agreement's rules of origin can enter the US duty-free — the 10% figure applies to non-qualifying goods. Correct origin documentation (certificates, bills of materials, production records) is the single biggest lever on landed cost from Mexico.

Footwear imports fall under HTS chapters 64. On a $10,000 shipment, the ~10% effective rate works out to roughly $1,000 in duty before the Merchandise Processing Fee (0.3464%) and, on ocean freight, the Harbor Maintenance Fee (0.125%). Because the exact duty depends on the specific HTS code and materials, confirm the classification with the HTS Code Finder and run your country and declared value through the tariff calculator on this page for the fully stacked number.

Refund angle: if you imported footwear from Mexico between April 2025 and February 2026, you likely paid the IEEPA reciprocal tariff (about 10%) that the Supreme Court struck down on February 20, 2026 in Learning Resources v. Trump. That layer is now recoverable from the roughly $166 billion CBP refund pool through the CAPE reliquidation process, plus statutory interest near 5%. Section 301 and Section 232 duties were not struck down and are not refundable. The Phase 1 window covers unliquidated entries and those within 80 days of liquidation.

Bottom line for footwear importers sourcing from Mexico: confirm the HTS classification, budget for the 10% stacked rate, and — if you paid IEEPA duties in 2025 — check refund eligibility before Phase 1 windows close on a rolling basis.