Women's Leather Tennis Shoes from China
Low-profile women's tennis shoes with genuine leather uppers and durable rubber soles for all-court movement. Falls under HTS 6403.99.90.31 as women's 'tennis shoes and the like' with leather uppers, valued over $2.50/pair, not qualifying as sports footwear per subheading note. Leather upper meets dominance criteria without cleats.
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
• Conduct surface area analysis for leather uppers to comply with Chapter Note 4; retain test reports
• Label clearly as 'women's' and include value proof; CBP often scrutinizes gender-specific claims