Textile Moccasin with Composition Leather Sole from China
Soft textile upper moccasin with bonded composition leather outer sole containing minor plastic binders (<50% total rubber/plastics, ≥10% present). Valued over $2.50/pair, classified under HTS 6404.20.40.90 for its specific leather/composition and textile upper combination.
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
• Test sole for exact rubber/plastic content; composition leather often borderline on percentages
• Include manufacturing specs in entry docs to substantiate 'not over 50% rubber or plastics' claim
• Avoid common pitfall of misdeclaring upper material—textile must dominate external surface