Cotton Deck Shoe with Leather Sole from China
Nautical-style cotton canvas upper deck shoe featuring a non-marking leather outer sole with plastic compounds (<50% rubber/plastics weight, ≥10%). Valued over $2.50/pair, aligns with HTS 6404.20.40.90 material and value 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
• Confirm upper is textile-dominant via surface area measurement, excluding reinforcements
• Retain lab tests proving sole meets 'not over 50% rubber or plastics' threshold