Leather-Overlay Casual Shoe Upper from China
Textile upper for casual loafers featuring polyester knit with leather overlays on 55%+ of external surface including edging and tabs. Fits HTS 6406.10.70.00 as leather constitutes the greatest visible area per notes. Ready for sole attachment in production.
Duty Rate — China → United States
20%
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
• Use high-resolution photos in entry documentation to demonstrate leather surface dominance
• Declare fiber content accurately; blends under 50% leather risk audit and reclassification
• Separate shipments of uppers from soles to maintain parts classification