Men's Leather-Reinforced Canvas Derby Shoes from China
Formal derby shoes for men with canvas textile upper reinforced by leather eyestay, heel counter, and foxing, resulting in over 50% leather external surface area, paired with plastic outer sole. Leather accessories are included in surface area per Chapter Note 4(a). Suitable for casual business wear, not sports.
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
• Document leather surface measurements with diagrams; ensure reinforcements like eyestays qualify under note 4(a)
• Label fiber content accurately for textile portions; non-compliance risks detention at ports
• Verify sole material contact area per note 4(b); plastics common but must dominate ground contact