Men's Puma Smash 2.0 Tennis Shoes from China
Entry-level tennis shoes with synthetic textile uppers for flexibility and rubber soles with herringbone pattern for court grip. Classified in HTS 6404.11.79.30 for men's sports footwear (tennis shoes), textile uppers, rubber/plastics soles, $3-$6.50/pair value. Designed specifically for tennis with lateral support.
Duty Rate — China → United States
55%
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
• Confirm sports footwear status via design (e.g
• no spikes needed but athletic intent per subheading note)
• Use detailed photos in entries showing upper textile dominance to counter leather misclassification
• Watch for color changes from plastic coatings; Chapter Note 3(a) ignores them for material determination