Women's Leather Ballet Flats
Elegant women's leather ballet flats with soft leather uppers, ideal for everyday and office attire. The upper's dominant leather surface meets Chapter Note 4(a) material determination rules, and they are not sports footwear, so they classify under 6405.10.90.
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 the flats have leather soles
Footwear with leather soles may fall under heading 64.03.
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
• Verify the leather upper is not just a thin layer over textile, as that would change classification
• Ensure the flats are not designed for sports
• Provide material composition and product photos for CBSA
Related Products under Tariff item 6405.10.90
Composition Leather Slippers
Indoor slippers with uppers made of bonded composition leather, which qualifies as leather under Chapter Note 3(b) of the Customs Tariff. They are not sports footwear, lack applied soles of flimsy material, and are not worn or orthopaedic, so they fall under tariff item 6405.10.90 as other footwear.
Leather Deck Shoes
Casual leather boat shoes with non-marking soles and full leather uppers. The leather dominates the external upper surface per Chapter Note 4(a), and they are not designed for sports with spikes or similar attachments, so they classify under 6405.10.90 as other footwear.
Leather Driver Moccasins
Soft leather driving shoes with leather uppers and flexible construction. They are non-sports, low-cut footwear where leather constitutes the greatest external surface area of the upper, per Chapter Note 4(a), placing them under 6405.10.90.
Leather Slip-On Sneakers
Casual leather slip-on sneakers without laces, featuring full leather uppers. The leather surface area exceeds other materials per Chapter Note 4(a), and they are not sports footwear, so they are classified under 6405.10.90 as other footwear.
Men's Leather Boat Moc Toe Shoes
Men's leather boat moc toe shoes with durable leather uppers and versatile casual design. Leather dominates the external upper surface per Chapter Note 4(a), and they lack sports features, so they fall under 6405.10.90.
Men's Leather Loafers
Classic men's leather loafers with uppers made primarily from genuine leather, suitable for professional and casual wear. The leather upper constitutes the greatest external surface area per Chapter Note 4(a), and they are not sports footwear, so they classify under 6405.10.90.