Women's Leather Turnsole Loafers from China
Elegant women's penny loafers made with leather uppers and a stitched leather turnsole, ideal for professional wear. The turn-turned method exposes the stitching inside, characteristic of premium handmade shoes under HTS 6403.59.15.61. Leather constitutes the greatest external upper surface and sole-ground contact area.
Duty Rate — China → United States
20%
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
• Label footwear clearly as 'genuine leather' with country of tannage to comply with US marking rules
• Provide technical specs on construction to CBP; turnsole misread as sewn could lead to 6403.19 reclassification
• Avoid common pitfall of incomplete sole material declaration; must confirm leather per Note 4(b)