Women's Leather Loafers from China
Women's leather loafers have uppers crafted from full-grain leather with a moccasin-style construction for comfort and style. The leather constitutes the greatest external surface area of the upper, fitting HTS 6405.10.00.60 for women's footwear. They are designed for professional and casual settings, not athletic activities.
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
• Label footwear clearly with material composition to comply with FTC fiber content rules
• Conduct surface area measurements excluding reinforcements to accurately determine leather dominance
• Watch for common pitfalls like misclassifying as men's if unisex sizing is used