Women's Leather-Sole Textile Oxford Shoes from China
Dressy women's Oxford-style shoes with mesh textile upper for ventilation and polished leather sole. Composition adheres to <50% rubber/plastics with minimum 10%, value >$2.50/pair, classifying squarely in 6404.20.4060 for women.
Duty Rate — China → United States
27.5%
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
• Ensure no sports features like cleats, which would exclude from this subheading per note
• Batch test for consistent composition across production runs to prevent reclassification
• Use HTS advisory rulings for borderline leather/composition leather determinations