Men's Linen Dress Shoes Leather Sole from China
Elegant men's dress shoes using breathable linen textile uppers (majority surface area) paired with polished leather soles containing trace rubber for flexibility (<50% total). Exceeds $2.50/pair valuation and meets exact weight composition for this subheading.
Duty Rate — China → United States
30%
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 testing for fiber content to prove textile upper dominance and sole leather content
• Declare gender specificity accurately; ambiguous labeling may default to other gender subheadings