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Women's Leather-Sole Textile Ballet Flats from China

These women's ballet flats feature a canvas textile upper providing the greatest external surface area and a leather outer sole in contact with the ground. The construction has less than 50% rubber/plastics by weight and at least 10% rubber/plastics, with a value over $2.50 per pair. Classified under 6404.20.4060 due to leather sole, textile-dominant upper, and specific composition limits for women's footwear.

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

Verify outer sole material via lab testing to confirm leather/composition leather is the ground-contacting material per Chapter Note 4(b)

Document weight composition breakdown showing <50% rubber/plastics and ≥10% to avoid misclassification to other subheadings

Label clearly as women's footwear and retain value proofs exceeding $2.50/pair to prevent undervaluation penalties

Women's Leather-Sole Textile Ballet Flats from China — Import Duty Rate | HTS 6404.20.40.60