Sourcing leather ballet flats from China
Leather ballet flats from China fall within heading 6403 when the upper is leather and the outer sole is rubber, plastic or leather. Relevant supplied lines carry 4% to 8% duty, depending on construction and size. Footwear composition labels must identify the upper, lining and sock, and outer sole materials. Cambridge China Bridge sources leather ballet flats.
Duty depends on the sole, vamp and size
Heading 6403 covers leather uppers with rubber, plastic, leather or composition-leather outer soles. This guide concerns ballet-style flats for everyday wear. The table selects rubber or plastic sole variants from the supplied tariff extract. That extract does not contain every women's closed-vamp or leather-sole line, so the table is not a complete classification list.
Read from the UK Trade Tariff on 29 September 2026, the selected lines carry 4% to 8% duty for goods from China, with no anti-dumping or countervailing duty and no suspensions recorded. They attach CITES and seal-product import controls. For CITES-listed leather, confirm the applicable permits with the broker. Commercial seal products are restricted to qualifying traditional hunts; the exemption requires a seal catch attestation issued by a recognised body where the animal was killed.
Send the broker the sole material, leather species, vamp photographs, intended wearer and measured insole length before confirming the commodity code. Do not assume a decorative bow makes the vamp a strap construction. See the leather penny loafers guide for the wider heading. For riding footwear, see our leather riding boots sourcing guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Closed-vamp flats, rubber or plastic soles, insoles under 24 cm | 6403 99 91 90 | 8% | None |
| Strap or cut-out flats, rubber or plastic soles, insoles under 24 cm | 6403 99 31 00 | 8% | None |
| Women's strap or cut-out flats, rubber or plastic soles, insoles at least 24 cm | 6403 99 38 00 | 4% | None |
| Unisex strap or cut-out flats, rubber or plastic soles, insoles at least 24 cm | 6403 99 33 00 | 8% | None |
Specify the leather, topline and fit
Specify the leather species and finish, lining and sock materials, sole material, attachment method, toe shape, topline binding, elastic and bow attachment. Agree the size allocation and measured internal dimensions. Approve fitting samples across the ordered size range, checking heel retention, toe pressure and whether the topline rubs during walking.
Confirm footwear composition labelling requirements with the relevant authority and specify labels identifying the upper, lining and sock, and outer sole materials by words or pictograms. Agree artwork against the actual materials. Ask the relevant authority to confirm applicable UK REACH restrictions on chromium VI and certain azo dyes in skin-contact leather and textiles. Request test evidence matching the leather, lining and colours being ordered; use testing and certification support to define the checks.
Worked duty example
Illustrative example, not a quote: Illustrative mixed-size order of women's cut-out leather ballet flats under 6403 99 38 00, invoiced at £7,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £10,000. Duty at 4% is £400. Import VAT at 20% is charged on the customs value plus duty, £10,400, so it is £2,080. Import taxes total £2,480; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £400 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit: compare internal dimensions with approved samples, check heel retention and topline tension, and confirm the carton size allocation.
Construction: flex production pairs, check sole bonding around the toe and heel, and inspect binding, stitching and bow attachment.
Leather and finish: compare paired shoes for shade, grain and finish; check glue marks, lining colour transfer and test evidence against the supplied materials.
Labels and packing: match composition labels to the specification, check paired sizes and box markings, and look for damp cartons, mould or crushed toes on arrival.
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What goes wrong
A fitting sample can conceal inconsistent grading: larger sizes may slip at the heel while smaller sizes pinch at the toe. Keep approved samples and dimensional records for the ordered range. Treat changes to the last, elastic or topline binding as changes needing another fit check.
Sole separation, uneven stitching and mismatched leather shades can make a pair unsaleable. Damp leather or cartons can develop mould during transport. Record defects against the approved sample and agree correction before shipment; the quality inspection guide explains how to turn these checks into an inspection brief.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.
Frequently asked questions
What is the UK import duty on leather ballet flats from China?
The selected supplied lines carry 4% to 8% duty, with no anti-dumping or countervailing duty or suspensions recorded. The exact rate depends on the sole, vamp, wearer and insole length.
What labels do leather ballet flats need?
Confirm composition labelling requirements with the relevant authority. Specify labels showing the materials of the upper, lining and sock, and outer sole, using words or pictograms. Match the artwork to the materials actually supplied.
Do leather ballet flats need CITES permits?
The selected tariff lines attach CITES controls. For leather from a listed species, confirm the applicable documentation before ordering. Permits are required for species listed on Annex A, B or C.
What should I check before accepting the shipment?
Check fit across the size range, heel retention, topline rubbing, sole bonding, paired leather shades, stitching, material labels and signs of damp or mould.