Women's Leather Ballet Flats from China
Elegant flat shoes for women with soft leather uppers, ideal for everyday and office attire. The upper's dominant leather surface meets Chapter 64 material determination rules. Falls under 6405.10.00 for non-ankle-covering leather footwear.
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
• Conduct surface area measurements ignoring reinforcements to confirm leather as primary upper material
• Label products clearly as 'genuine leather' and retain supplier affidavits for CBP audits
• Watch for misdeclaration as 'composition leather' without proof, leading to reclassification