Men's Canvas Low-Top Sneakers from China
Casual low-top sneakers featuring a textile canvas upper and rubber outer sole, valued between $6.50 and $12 per pair. Classified under HTS 6404.19.89.90 as footwear with textile uppers and rubber/plastics soles, not sports or waterproof types. The canvas provides the greatest external surface area of the upper, per Chapter Note 4(a).
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
• Verify upper material is predominantly textile (greatest external surface area) via lab testing to avoid reclassification to leather uppers
• Include detailed value documentation and invoices showing per-pair price under $12 to qualify for this subheading
• Ensure no spikes or cleats are present, as that would shift to sports footwear under subheading note