HS 640399 covers leather-upper, rubber/plastic-soled footwear not covering the ankle, a high-volume trade category dominated by Chinese and Vietnamese exports to the US, EU, and other developed markets. Country of origin is critically important due to widespread anti-dumping and countervailing duties imposed by the EU and US on Chinese footwear, driving significant supply chain shifts to Vietnam, Indonesia, and India. Transshipment risk is elevated as manufacturers seek to circumvent tariff barriers through third-country routing.
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