Women's Leather Mary Jane Shoes from China
Women's classic Mary Jane shoes with leather uppers, single strap, and rubber soles. Under HTS 6403.99.90.65 for women's other leather footwear valued >$2.50/pair.
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
• Classify buckles/straps as reinforcements, not changing upper material
• Use gendered sizing charts in docs for women's subheading
• Ensure not undervalued—CBP often audits fashion footwear