Women's Leather Dress Ankle Boots Leather Sole from China
Elegant women's dress ankle boots with leather uppers, slim leather outer soles, and low heels, covering the ankle for formal wear. Classified in 6403.51.90.30 as other women's leather footwear with leather soles, excluding sports types per subheading note. Upper and sole materials meet Chapter Note definitions for leather.
Duty Rate — China → United States
27.5%
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
• Use surface area measurements to prove leather upper dominance; photos/videos aid CBP review
• Avoid common pitfall of composite leather soles misdeclared as pure leather
• Pair with commercial invoice noting 'non-sports, women's ankle footwear' explicitly