Women's Leather Basketball Shoes from China
High-top women's basketball shoes featuring a full leather upper and rubber outer sole, designed for court play with cushioning and support. Classified under HTS 6403.99.90.31 as other leather upper footwear valued over $2.50/pair, specifically for women's tennis/basketball styles excluding sports footwear with spikes. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a).
Duty Rate — China → United States
30%
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
• Verify leather upper has greatest external surface area (ignoring reinforcements) via lab testing to confirm classification
• Provide detailed invoices showing value over $2.50/pair and specify 'for women' sizing to avoid reclassification