Women's Leather Ballet Flats

Classic women's ballet flats feature a leather upper and rubber outer sole, designed for everyday casual wear. Classified under HTS 6403.99.75.60 as other footwear for women with leather uppers, not specifically sports footwear, and valued not over $2.50 per pair. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China7%+10.0%17%
🇲🇽Mexico7%+10.0%17%
🇨🇦Canada7%+10.0%17%
🇩🇪Germany7%+10.0%17%
🇯🇵Japan7%+10.0%17%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.90Higher: 27.5% vs 17%

If valued over $2.50/pair

Value threshold determines subheading; exceeding $2.50 shifts to higher-value category within same leather upper structure.

6403.59.60Higher: 26% vs 17%

If upper primarily textile

Chapter Note 4(a) bases classification on material with greatest external upper surface; textiles change to 6403.5 subheading.

6405.20.90Higher: 22.5% vs 17%

If outer sole is leather or composition leather

Chapter Note 4(b) identifies dominant ground-contact material; leather soles move to Chapter 64 heading 6405.

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Import Tips & Compliance

Verify the appraised value does not exceed $2.50/pair with detailed invoices to qualify for this subheading

Provide tannery certificates confirming leather from headings 4107 or 4112-4114 as per Chapter Note 3(b)

Measure upper surface area to confirm leather dominates; document exclusions for accessories like buckles