Cotton Golf Shoe Upper with Leather Saddle from China
Prefabricated golf shoe upper where leather saddle and rubber detailing cover most of the external surface, with cotton mesh <50%. HTS 6406.10.72.00 applies due to dominant non-textile materials per Chapter Note 4(a). Excludes soles and stiffeners.
Duty Rate — China → United States
31.2%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Document with surface area charts excluding reinforcements to prove <50% textile for audit defense
• Ensure commercial invoices specify 'parts of footwear - uppers only' to avoid Chapter 64 finished goods