Women's Leather Turnsole Ballet Flats

Classic women's ballet flats crafted from soft leather uppers and turned construction with genuine leather outer soles. The turnsole method involves stitching the upper to the sole after turning the upper inside out, creating a flexible, lightweight shoe ideal for everyday wear. Classified under HTS 6403.59.15.45 due to leather uppers, leather soles, turned construction, and specific design for women.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.5%+17.5%20%
🇲🇽Mexico2.5%+10.0%12.5%
🇨🇦Canada2.5%+10.0%12.5%
🇩🇪Germany2.5%+10.0%12.5%
🇯🇵Japan2.5%+10.0%12.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.90Higher: 27.5% vs 20%

If outer sole primarily rubber or plastics

Outer sole material determines subheading; rubber/plastics soles shift from 6403.59 to 6403.99 per Notes 4(b) and US Note on textile exclusion.

6403.59.60Higher: 26% vs 20%

If not turned/turnsole construction

Turnsole specific to .15; other leather sole footwear for women falls under .60.

6403.51Same rate: 20%

If uppers over 50% textile by surface area

Material of upper by greatest external surface area (Note 4(a)); textiles move to 6403.5 headings.

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Import Tips & Compliance

Verify leather origin documentation (headings 4107/4112-4114) as uppers must predominate by surface area per Chapter Note 4(a)

Provide lab tests confirming outer sole is genuine leather (greatest ground contact area, Note 4(b)); avoid misclassification as rubber/plastics

Label clearly as 'women's' footwear; common pitfall is gender misclassification leading to audits

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