Women's Leather Ballet Flats with Ankle Strap from China
Elegant leather flats with ankle strap effectively covering the ankle, composition leather soles for adult women. 6403.51.90: leather materials, ankle coverage via strap/design, other persons.
Duty Rate — China → United States
30%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Straps count toward ankle coverage if they encircle; CBP rulings confirm functional equivalent
• Ensure no rubber foxing; pure leather sole contact avoids 6403.99