Women's Leather Ballet Flats from China
Classic women's ballet flats feature uppers made primarily of genuine leather, providing a soft and flexible fit ideal for everyday wear. The external surface area of the leather upper exceeds that of any other material, classifying them under HTS 6405.10.00.60 as women's footwear with leather uppers. These are not sports footwear and have soles suitable for casual use.
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 the upper's external surface area is predominantly leather (over 50%) via lab testing to confirm classification
• Provide invoices detailing value per pair to ensure it exceeds $2.50 threshold; undervaluation leads to audits
• Include country-of-origin certificates for leather sourcing to avoid anti-dumping duties