Women's Composition Leather Sole Loafers with Canvas Upper from China
Casual women's loafers featuring breathable canvas textile upper and composition leather outer sole for durability. Value exceeds $2.50/pair, with rubber/plastics content under 50% by weight but at least 10% for treads. Fits 6404.20.4060 precisely for women's footwear with these material specs.
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 certified labs for composition analysis to prove <50% rubber/plastics and leather sole qualification
• Classify as women's based on size/fit (typically EU 36-42); mixed shipments need segregation
• Retain manufacturing records showing no excluded parts like spikes per heading 6406 note