Unisex Leather Deck Shoes from China
Casual deck shoes with leather uppers and non-marking rubber soles for boating or everyday use. Classified in 6403.99.90 as other persons' footwear over $2.50/pair; lacks sports provisions like spikes. Leather upper dominates external area.
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
• Prove non-sports design with specs; no cleat provisions per subheading note
• Value declarations must reflect retail pricing, not wholesale
• Avoid industrial markings that suggest occupational use reclassification