Women's Cotton Textile Boat Shoes from China
Nautical-style women's boat shoes with cotton canvas upper and non-marking rubber sole, $11.50/pair. Cotton textile upper dominates external surface. 6404.19.89.60 covers these women's casual shoes valued $6.50-$12/pair.
Duty Rate — China → United States
37.5%
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
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)
Import Tips
• Cotton content labeling mandatory; test for exact % to match Chapter 64 textile rules
• Boat shoe laces classified separately; don't include in footwear value
• Mold-resistant treatments common—declare chemicals to avoid hazmat classification