Women's Leather-Look Platform Ankle Boots from China
Fashion ankle boots for women with PVC uppers mimicking leather and rubber platform outer soles, priced over $12/pair. Plastics dominate both upper surface area and sole ground contact. Falls under 6402.91.90.65 as non-sports, ankle-covering other footwear.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Document value exceeding $12/pair with invoices; undervaluation leads to penalties
• Confirm no leather from headings 4107/4112-4114 per Chapter Note 3 to avoid reclassification
• Label clearly as women's footwear; sizing can affect gender subheading