Men's Cotton Deck Shoes from China
Casual men's boat shoes with cotton canvas uppers and non-marking rubber soles, valued $6/pair. Textile upper by surface area, non-sports design fits 6404.19.79.30 men's category.
Duty Rate — China → United States
57.5%
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 cotton content >50% for upper; blends may need fiber analysis
• Separate ornaments/trim (e.g
• ropes) to avoid Chapter 64 part exclusions
• Declare exact value; promotions can trigger undervaluation audits