Women's Leather Ballet Flats from China
Elegant flat shoes for women with supple leather uppers and leather outer soles, ideal for everyday fashion. Falls under HTS 6403.59.90 for other persons' footwear (non-infant/juvenile) with leather uppers and leather soles, low-cut design. Leather constitutes greatest external surface per chapter notes.
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
• Provide lab tests confirming leather composition to prevent disputes over 'imitation leather' reclassification
• Document that sole is not composition leather if claiming pure leather to avoid 6403.51 duties