Black Leather Cap Toe Balmoral Shoes Welted from China
Formal black cap toe Balmoral oxfords with closed lacing, leather uppers, and hand-welted rubber soles for ankle coverage. Precisely HTS 6403.91.30 as welt footwear outside sports definitions. High polish finish.
Duty Rate — China → United States
25%
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
• Differentiate from glued soles with cross-section images
• Value pairs correctly; over $12/pair typical for this class
• Check for ornamental metal not affecting classification