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Women's Leather Loafers with Leather Soles from China

Classic women's loafers featuring a full leather upper and a durable leather outer sole, designed for everyday casual wear. Classified under HTS 6403.59.90.45 because the upper is predominantly leather by external surface area and the outer sole is leather with the greatest ground contact area, fitting 'other footwear' for women not specified elsewhere. Excludes sports footwear or specialized designs per chapter notes.

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

Verify leather upper exceeds 50% external surface area per Chapter Note 4(a); provide lab tests if contested

Document sole material as leather (from HTS 4107/4112-4114) with greatest ground contact; avoid misclassification as rubber/plastics

Label clearly for women and ensure no sports features like spikes to stay in 'other' category; common pitfall is undervaluation