Leather Dress Shoe Upper from China
Formed upper for formal oxford dress shoes, made of composition leather with brogue perforations and wingtip design for adult wear. Excludes outer soles; fits HTS 6406.10.10.00 as leather upper for other persons.
Duty Rate — China → United States
22.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Measure external surface area precisely for leather dominance
• Provide assembly instructions showing sole-free status
• Avoid pitfall of classifying as set with lining under 6406.90