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Men's Leather Sole Textile Canvas Slip-Ons from China

Affordable men's slip-on shoes featuring a textile upper made primarily from canvas fabric and an outer sole of genuine leather or composition leather. The sole contains less than 50% rubber or plastics by weight, with at least 10% rubber or plastics, and the pair is valued under $2.50 to qualify for this low-cost import category. Classified under 6404.20.20.30 due to the leather sole dominance and textile upper per Chapter Note 4.

Duty Rate — China → United States

35%

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 sole material composition via lab testing to confirm <50% rubber/plastics and ≥10% as required; documentation must include weight breakdowns

Provide value declarations under $2.50/pair with commercial invoices; undervaluation leads to CBP penalties

Label clearly as 'men's' footwear and ensure textile upper has greatest external surface area per Chapter Note 4(a)