Women's Leather Mules

Slip-on women's leather mules with rubber tread soles for casual summer wear. HTS 6403.99.90.65 due to leather uppers, women's design, value >$2.50/pair, and exclusion from sports footwear definitions.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.60Lower: 26% vs 27.5%

If valued $2.50 or less/pair

Value-based subheading for lower-priced women's leather footwear.

6402.99.31Lower: 16% vs 27.5%

If uppers of plastics with visible layer

Chapter Note 3(a) includes plastic-coated textiles as 'plastics' uppers in 6402.

6405.20.90Lower: 22.5% vs 27.5%

If imported as complete shoe set with disposable parts

Footwear with permanently attached disposable components like foam insoles under 6405.

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Import Tips & Compliance

Document rubber sole's ground-contact dominance; ignore minor textile reinforcements

Ensure valuation per pair, not set if bundled with insoles—insoles may classify separately

Avoid classifying as sandals if heel covered; check open heel provisions

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