Women's Leather Ballet Flats from China
Simple leather ballet flats with rubber outer soles and leather uppers, designed for casual everyday wear. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a). Valued under $2.50/pair due to basic construction and low-cost materials.
Duty Rate — China → United States
19.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify upper material is predominantly leather (headings 4107, 4112-4114) via surface area test; document with material specs
• Include value declarations and invoices showing per-pair price under $2.50 to avoid reclassification to higher-value subheadings
• Ensure no sports features like spikes to prevent misclassification under sports footwear notes