PU Leather Tongue Insert from China
A polyurethane-coated leather tongue insert for dress shoes, shaped and padded for comfort without sole attachment. Falls under HTS 6406.10.90.90 as other upper parts, where the predominant visible material is plastics per chapter note 3(a). Imported separately for shoe upper completion.
Duty Rate — China → United States
24.5%
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
• Conduct naked-eye inspection documentation for plastics layer visibility, as it overrides color changes per chapter notes
• Declare value per piece accurately, as low-value shipments may face different scrutiny