Leather-Trimmed Textile Tennis Shoes from China
Low-profile tennis shoes with mesh textile uppers enhanced by leather overlays covering over 50% of the external surface for durability. Rubber soles provide traction on clay or hard courts. Meets 6404.11.20 as sports footwear with leather-dominant textile uppers including edging and reinforcements.
Duty Rate — China → United States
30.5%
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
• Conduct surface area calculations excluding only minor accessories to confirm >50% leather per note 4(a)
• Include photos and diagrams in entry documentation showing leather placements on uppers
• Watch for CBP scrutiny on 'leather accessories'—ensure they contribute to the 50% threshold