Canvas Casual Shoe Upper from China
Formed upper constructed from woven cotton canvas textile for everyday casual shoes, priced below $3/pair. Classified in 6406.10.25.00 due to its textile-dominant external surface and status as a footwear part without attached soles. Excludes trimmings like laces per Chapter Note 3.
Duty Rate — China → United States
51.1%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Conduct surface area tests per Chapter Note 4(a) to confirm textile as predominant material in uppers
• Avoid common pitfall of including soles in shipments, which would reclassify to complete footwear in Chapter 64
• Use commercial invoices specifying 'parts thereof' to differentiate from finished uppers in 6406.10.60