Ballet Flats with Leather Sole and Cotton Upper
Women's flat ballet shoes with 100% cotton textile uppers and genuine leather outer soles, with rubber/plastics content between 10% and 50% by weight. Classified under 6404.20.90 as footwear with leather outer soles and textile uppers, valued over $2.50/pair.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If they are pointe shoes or block toe shoes for professional dancers or ballet students
Professional dance footwear with textile uppers and leather soles is classified separately.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm the leather sole's rubber/plastics content is between 10% and 50% by weight
• If the flats are for professional dance, they may qualify for a separate tariff item for pointe shoes
• Ensure the cotton upper is the predominant material by external surface area
Related Products under Tariff item 6404.20.90
Budget Beach Textile Sandals Leather Footbed
Open-toe beach sandals with textile strap uppers and leather footbed soles, designed for casual summer wear. They fall under tariff item 6404.20.90 as footwear with textile uppers and leather outer soles, not qualifying for the preferential subheading for low-value items.
Budget Cotton Canvas Moccasins Leather Bottom
Inexpensive moccasin-style shoes with cotton canvas textile uppers and stitched leather outer soles, ideal for casual summer wear. Classified under 6404.20.90 as footwear with textile uppers and leather soles, not meeting the low-value threshold.
Budget Espadrille Flats
These are casual espadrille-style flats with textile canvas uppers and composition leather soles. They are classified under tariff item 6404.20.90 because the upper is textile, the sole is leather or composition leather, and they do not meet the specific criteria for pointe shoes. The rubber or plastics content is within the limits set by the chapter notes.
Budget Textile Boat Shoes
Budget textile boat shoes with canvas uppers and leather soles containing 12% plastics for flexibility. Classified under tariff item 6404.20.90 because the outer sole is of leather with a rubber/plastics content under 50%, and the upper is of textile material.
Canvas Slip-On Sneakers
Canvas slip-on sneakers with textile uppers and composition leather outer soles containing less than 50% rubber or plastics by weight and at least 10% rubber or plastics. Classified under 6404.20.90 as footwear with leather outer soles and textile uppers, not qualifying as sports footwear.
Casual Leather-Soled Boat Shoes
Non-marking boat shoes with textile canvas uppers and leather outer soles for marine use, with leather over 50% of sole weight and rubber/plastics at 10-50%. Classified under 6404.20.90 as casual footwear with leather outer soles and textile uppers, valued over $2.50/pair.