Women's Leather Ballet Flats from China
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.
Duty Rate — China → United States
30%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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