Youth Leather Casual Loafers from China
Casual loafer-style shoes for youth with genuine leather uppers and flexible rubber outsoles, valued low for mass market. HTS 6403.99.75.90 covers this as other non-sports leather footwear under $2.50/pair for other persons. Upper material dominant leather visible externally.
Duty Rate — China → United States
19.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Photographic evidence of uppers' external surface aids in leather predominance disputes
• Declare accurately; overvaluation to higher subheads increases duties unnecessarily
• Check for trim exclusions like buckles, classified separately per Note 3 to 6406