Women's Leather Ballet Flats from China
Delicate women's ballet flat shoes with soft leather upper, minimal welt construction, and flexible rubber outer sole. Classified in 6403.99.40.80 as women's welt footwear with leather uppers, not sports-related. Features bow detailing typical of fashion flats.
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
• Flexible welts still qualify; distinguish from cemented construction
• Bow/ornaments ignored for material determination per Chapter Note 4
• Size 5-10 women's range; avoid unisex labeling pitfalls