On September 5, 2014, the Mexican Ministry of Public Credit and Revenue published a ruling that requires importers to deposit additional monies on footwear items covered in Chapter 64 of the Harmonized Tariff System (HTS) if the import value is below the newly set threshold.

Under the new process, to cover customs value discrepancies, importers will need to deposit additional funds into a customs account, if the import price is lower than the import value suggested by the government. If customs determines the reported value to be accurate, the importer will obtain a refund.

The estimated prices are set per pair and are valued from $0.92 for disposable footwear to $70.77 for leather footwear.
The rule will be enforced effective October 1, 2014.

The release and list of proposed values can be accessed here