Women's Leather Espadrille Flats with Leather Soles from China
Stylish women's espadrille-inspired flats with leather uppers and solid leather soles, blending casual and chic. HTS 6403.59.90.45 due to leather materials per surface area notes, as women's 'other' footwear without sports provisions. Jute accents ignored as not primary sole.
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
• Confirm no textile sole characteristics like lack of durability per US Note on soles
• Segregate shipments by gender; mixing risks entire lot reclassification
• Retain manufacturing records showing leather tanning process for audits