Women's Leather Slip-On Shoes with Leather Soles

Convenient women's slip-on leather shoes with seamless leather uppers and leather soles for easy wear. Classified 6403.59.90.45 per leather dominance and women's 'other' status, no ankle coverage or sports features. Coatings not visible to naked eye.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

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

6403.99Lower: 20% vs 27.5%

If rubber/plastics soles

Sole composition changes subheading within leather upper group.

6406.20Lower: 12.7% vs 27.5%

If imported as outer soles separately

Parts heading 6406 for soles excluding trimmings.

6403.51.90Same rate: 27.5%

If with ankle strap coverage

'Covering ankle' if strap provides support equivalent.

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Import Tips & Compliance

Test for naked-eye plastics layer on leather per Note 3(a)—disclose if present

Use detailed photos in CF-28 for sole ground contact verification

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