Toddler Rayon Slipper Socks from China
Hybrid slipper-shoe for toddlers with rayon textile uppers and thin textile-faced soles (dominant contact). Adhesive rubber midsole, <$3/pair, qualifying construction. 6404.19.47 as low-end textile footwear.
Duty Rate — China → United States
22.5%
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
Import Tips
• Distinguish from hosiery (6115)—sole presence makes footwear
• Rayon (viscose) is non-veg synthetic; declare composition accurately
• Thin soles common pitfall—still classify if textile contact > plastics