Women's Ballet Flats with Textile Upper from China
Women's flat shoes with soft textile upper and flexible rubber sole, retail value $7-$12/pair. The upper's external area is textile-dominant per Chapter Note 4(a). Specifically classified in 6404.19.89.60 for women's non-sports footwear in this value range.
Duty Rate — China → United States
40%
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
• Submit lab tests or material breakdowns confirming textile upper composition to preempt disputes over leather-like finishes
• Avoid common pitfall of misvaluing sets; classify and value each pair separately, not as multi-pack
• Comply with FTC fiber content rules by disclosing textile percentage on care labels