Men's Abaca Tennis Shoes from China
These men's tennis shoes use abaca (Manila hemp) vegetable fiber uppers for flexibility and strength on the court. The soles are plastics with extensive textile ground-contact surface, classified under HTS 6404.11.71.30 as they are sports footwear valued over $3 but not over $6.50/pair. U.S. note 5 disregards the non-durable textile sole material.
Duty Rate — China → United States
27.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Conduct surface area measurements for uppers to confirm vegetable fibers per naked eye visibility and chapter notes
• Retain manufacturing invoices showing value compliance; watch for undervaluation claims by CBP
• Ensure no leather reinforcements affecting upper classification; declare all materials accurately