Women's Leather Moccasins with Leather Soles from China
Comfortable women's moccasins crafted from genuine leather uppers stitched to soft leather soles, perfect for casual outings. HTS 6403.59.90.45 applies due to leather upper (greatest surface area) and leather sole (primary ground contact), as 'other' for women per hierarchy. Not sports footwear lacking spikes/cleats.
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
• Provide tanned leather invoices tracing to headings 4107/4112-4114 to confirm 'leather' status
• Inspect for reinforcements not counting toward surface area per Note 4(a/b); declare accurately