Mixed-Material Cotton Tennis Shoe Upper from China
Tennis shoe upper incorporating cotton canvas with extensive synthetic leather and rubber panels, resulting in <50% textile exterior coverage. Classifies in HTS 6406.10.72.00 for unfinished footwear parts. Features lace provisions but no ground-contact sole.
Duty Rate — China → United States
31.2%
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
• Obtain pre-classification ruling from CBP for complex mixed-material uppers to lock in 6406.10.72.00
• Maintain supplier affidavits on material surface percentages for binding rulings