Women's Leather Ballet Flats Slippers from China
Soft leather house slippers designed as ballet flats with flexible rubber outer soles and leather uppers, perfect for indoor lounging. Classified under HTS 6403.99.75.15 because they are house slippers valued under $2.50/pair with leather uppers and rubber soles. The upper's predominant visible surface is leather, meeting chapter note 4(a).
Duty Rate — China → United States
17%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify upper material is predominantly leather (headings 4107, 4112-4114) via lab testing to avoid reclassification
• Include detailed value documentation per pair; undervaluation leads to audits and penalties
• Label as 'house slippers' clearly; avoid outdoor features to prevent shifting to higher subheadings