Women's Leather Mules from China
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.
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
• 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