Woven Textile Ballet Flat with Leather Sole from China
Delicate woven textile upper ballet flat with flexible leather outer sole incorporating minor plastic (<50% by weight, ≥10% rubber/plastics). Priced over $2.50/pair, classified in HTS 6404.20.40.90.
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
• Provide detailed photos showing external surface area for upper material determination
• Ensure entry summary specifies 'other' category within 6404.20.40 to avoid defaults
• Monitor for material misrepresentation; audits common for mixed leather/textile shoes