Budget Cotton Canvas Moccasins Leather Bottom from China
Inexpensive moccasin-style shoes with cotton canvas textile uppers and stitched leather outer soles, ideal for casual summer wear. Fits HTS 6404.20.20 as valued ≤$2.50/pair, with leather soles comprising over 50% weight (minor plastic heels), textile uppers, and ≥10% rubber/plastics.
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
• Classify based on children's/youth sizing if applicable; adult equivalents may shift to different value subheadings
• Retain supplier affidavits on composition leather usage, as it qualifies same as genuine leather for this heading
• Watch for set sales (e.g
• with socks); sets classify by essential character, potentially to 6405 if footwear dominant