Shoe Duty

What is Duty?
For Example:

Import duty & taxes when importing into the United States

Overview
Import duty and taxes are due when importing goods into the United States whether by a
private individual or a commercial entity.  The valuation method is FOB (Free on Board),
which means that the import duty and taxes payable are calculated exclusively on the
value of the imported goods.  However, some duties are based part in value and part in
quantity.  In addition to duty, imports may be subject to a Merchandise Processing Fee,
and in some cases to sales tax, and Federal Excise Tax.
Shoe Duty :

1. Leather Duty, Duty Rate 6-10%

2. Synthetic Duty, Duty Rate 6-37.5%
3. Textile Duty, Duty Rate 7.5-37.5%
 Leather Duty

Option 1:
Leather/Synthetic

51% /49%

It means, Lea % must be larger than Syn %

 Leather Duty

Option 2:
Leather/ Synthetic/ Textile

40%/30%/30%

same, Lea % must be largest

Materials Breakdown
Use Materials Breakdown form to check and
analyze, how to catch the duty
Synthetic Duty
Key point: Syn. % over 90%
Protection Footwear
In some special environment, need special
footwear to protect your feet, like:

Steel Toe Safety shoe

Oil Resistance shoe
Electric Shock Resistance shoe
 Fabric Coated Outsole

For Duty issue, in order to catch better duty,

usually add 10P cloth on outsole bottom
area.

Fabric coated area need to catch over 50%

and visible
Textile Duty
Key point: Textile% is biggest
Vegetable Duty
 Vegetable Duty
Date: Sept., 2010
In order to qualify for Vegetable fiber requirements:
The weight of the uppers materials are required to determine if a style qualifies as upper of vegetable fibers.
(Accessories, lining and reinforcements are excluded. Not taken into consideration)
Any plant based fiber such as cotton, jute, Hemp etc. is considered vegetable fiber
Canvas can be a cotton/polyester blend. The supplier of the materials can provide you with the weight
breakdown for blended canvas materials. Please request this information upfront.
And weight of upper vegetable fiber is majority to be qualified.
Supplier must provide weight of vegetable to factory, if the weight of vegetable fiber is not available from
supplier, then the fiber needs to be classified for Fiber Composition (AATCC 20A) at Intertek. It’s suppliers’
responsibility to provide the information.
Material percentages may be provided, but the breakdown by weight in grams are required to determine if
the upper is classified as upper of vegetable fiber or upper of textile.
After the upper materials have been cut, weigh the materials and determine the weight of all upper materials.
In the case of vegetable blends obtain the weight information from the supplier. Complete this process before
adding accessories, reinforcements, and linings to the shoe.
Textile uppers/Textile outsoles
Material percentage breakdown is required.
Vegetable upper/Textile outsoles
The weight breakdown of upper material is required, excluding any accessories, reinforcements, or lining.