Women's All-Rubber City Ballet Flats from China
Sleek ballet flat shoes for women made predominantly from rubber uppers (>90% external area) with matching rubber soles, no foxing or reinforcements altering classification. Classified in HTS 6402.99.31.65 for everyday urban women's footwear excluding sports or protective types. Durable and waterproof for city walking.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Conduct surface area calculations excluding accessories like buckles per Note 4(a); retain engineering drawings
• Differentiate from galoshes by lacking 'worn over other footwear' design intent