Textile Ballet Flats from China
Women's flat shoes with cotton textile uppers and composition leather outer soles meeting the weight criteria of not over 50% rubber/plastics and at least 10% such materials. Designed for casual or dance use, priced below $2.50/pair. Fits 6404.20.20.90 as low-value footwear with predominant leather sole.
Duty Rate — China → United States
32.5%
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
• Conduct surface area analysis for upper (textile dominant) and weight tests for sole
• Use commercial invoices stamped with value per pair to Customs
• Avoid common pitfall of misstating materials leading to higher duties