Women's Leather Ballet Flats

Elegant women's flat shoes with supple leather uppers and leather outer soles, ideal for everyday fashion. Falls under HTS 6403.59.90.61 for women's non-sports leather footwear with leather soles, where leather comprises the greatest external upper surface.

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.

6403.19Lower: 10% vs 27.5%

If outer sole of rubber, plastics, or composition leather

Sole material determined by largest ground-contact area per Chapter Note 4(b), overriding visual appearance.

6403.91.90Same rate: 27.5%

If for men, not women

6403.59 is specifically for women; sizing and marketing determine gender subheading.

6406.10Lower: 14.5% vs 27.5%

If imported as separate leather uppers only

Heading 6406 covers parts, but Chapter Note 2 excludes trims; unfinished uppers classify here.

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Import Tips & Compliance

Label footwear clearly with leather content and country of tanning origin for U.S. marking requirements

Conduct surface area calculations excluding reinforcements to substantiate leather upper classification

Related Products under HTS 6403.59.90.61

Men's Leather Dress Loafers

Classic men's loafers featuring a full leather upper and outer sole made of genuine leather, designed for professional and casual wear. Classified under HTS 6403.59.90.61 as footwear with leather uppers and leather soles for general use by men, not sports or protective types. The leather upper dominates the external surface area per Chapter Note 4(a).

Unisex Leather Moccasins

Hand-stitched moccasins with soft leather uppers and flexible leather soles, suitable for casual wear by men or women. HTS 6403.59.90.61 applies to other leather footwear for general persons (non-women specific), with leather as primary upper and sole material.

Men's Leather Boat Shoes

Casual men's boat shoes crafted from full-grain leather uppers and leather soles with non-marking properties. Classified in 6403.59.90.61 as non-sports leather footwear for men with leather outer soles.

Women's Leather Espadrille Flats

Stylish women's flats with leather uppers and stitched leather soles over jute base, but leather dominant on ground contact. HTS 6403.59.90.61 for women's other leather footwear; leather upper surface prevails.

Men's Leather Slip-On Drivers

Minimalist men's driving shoes with perforated leather uppers and thin leather outer soles for grip. Fits 6403.59.90.61 as men's non-sports footwear with leather components dominant.

Leather Sandals for Adults

Open-toe leather sandals with leather strap uppers and leather platform soles for men/women. 6403.59.90.61 covers other adult leather footwear not specified elsewhere.