Women's Leather Safety Welt Shoes from China
Women's low-cut welt footwear made with full-grain leather uppers and protective features for construction sites. HTS 6403.99.40.20 applies due to leather uppers (dominant external surface), rubber soles, welt construction, and work designation per subheading. Excludes sports footwear per Chapter note.
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
• Provide photos proving welt seam visibility to confirm construction type
• Declare exact leather type and source to meet Chapter 64 note (b) definitions
• Avoid pitfalls by distinguishing from fashion shoes; include end-use statements