Leather-Front Textile Espadrilles from China
Summer espadrilles with textile upper and prominent leather front panel exceeding 50% external area, rubber/plastics sole. Jute accents excluded from material calc. HTS 6404.19.15.81 due to leather dominance.
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
• Exclude ornamental braid/jute from leather % calculation per chapter notes
• Accurate country-of-origin marking essential for leather components
• Avoid bulk packaging misclassification as parts under 6406