Women's Suede-Look Textile Oxfords from China
Dressy women's oxford shoes with synthetic suede textile upper and rubber dress sole, $10/pair. Textile imitation suede qualifies under Chapter notes. 6404.19.89.60 for women's other footwear 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
• Suede-look finishes must be textile base; burn test confirms vs real leather
• Dress soles prone to value disputes; use retail comparables for proof
• Dry-clean only labels required for synthetic textile uppers