Women's Slip-On Loafers Textile Upper Leather Sole from China
Budget women's slip-on loafers featuring woven textile uppers and durable leather outer soles with compliant rubber/plastics content (under 50% total, ≥10%). Designed for casual office or daily use, valued not over $2.50/pair. Precisely under HTS 6404.20.20.60 for women's low-value category.
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
• Use independent lab reports for material composition to preempt CBP challenges
• Declare as 'for women' based on sizing (e.g
• US 5-10) and marketing intent