Boys Casual Loafer Leather Upper from China
Formed upper from genuine leather for boys' slip-on loafers, with moccasin-style stitching and penny slot but no attached sole. Qualifies under HTS 6406.10.05.00 as parts for boys' footwear of leather.
Duty Rate — China → United States
28.5%
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
• Include commercial invoices specifying 'boys' sizing to support gender subheading
• Exclude eyelets/hooks as they classify separately under Chapter 96 if sold detached