A pair of shoes are manufactured in Mexico using component parts (e.g., eyelets, soles, heels) made in non-NAFTA countries and exported to Mexico. The Mexican manufacturer completes the manufacturing process. It then attempts to export the completed shoes to the US buyer at favorable NAFTA preference rates. The transactional value test used is the computation for Regional Value Content (RVC) at the US-Mexico border. The Transaction Value is $100. The value of non-originating material (VNM) is $45.00 (VNM.) Are these shoes entitled to preferred treatment under NAFTA?