Women's Leather Espadrille Wedges from China
Summer wedge shoes with leather toe uppers, jute midsole accents, and rubber ground-contact soles. Leather upper surface dominates per Note 4(a), classifying in 6403.99.90.71 for valued over $2.50/pair non-sports footwear.
Duty Rate — China → United States
27.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Prove rubber as primary ground-contact material despite jute visibility
• Detailed BOM lists clarify multi-material construction
• Seasonal import patterns may trigger valuation scrutiny