Men's Leather Dress Oxfords
Classic men's oxford shoes with uppers made primarily of genuine leather, providing a smooth external surface area as per Chapter Note 4(a). The outer sole may be leather or rubber, but the leather upper determines classification. These formal shoes are not sports footwear and are classified as other footwear with leather uppers.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the outer sole is also leather
Oxfords with leather uppers and leather soles are classified under heading 64.03.
If the upper includes textile material with greater surface area
Textile-dominant uppers fall under heading 64.04.
If the upper is not leather but other materials
Other upper materials are classified under subheading 6405.90.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm the upper's external surface is predominantly leather, excluding accessories like laces or decorative stitching
• Provide detailed product images for CBSA classification
• No import permits are needed for this tariff item
Related Products under Tariff item 6405.10.90
Boys' Leather Casual Shoes
Youth leather sneakers-style shoes with uppers made of genuine leather and non-athletic design. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a), and they are not sports footwear under Subheading Note 1.
Children's Leather Mary Jane Shoes
Children's leather Mary Jane shoes with genuine leather uppers and flexible soles. The leather dominates the external upper surface, and the shoes are not sports footwear, qualifying as other footwear under this tariff item.
Composition Leather Moccasins
Hand-stitched moccasins using bonded composition leather for uppers, meeting Chapter Note 3(b) definitions of leather. The material provides the greatest visible external area, qualifying as other footwear with leather uppers. These casual, non-sports shoes are classified under tariff item 6405.10.90.
Composition Leather Slippers
Indoor slippers with uppers made of bonded composition leather, which is explicitly covered by the term 'leather' in Chapter Note 3(b). The composition leather provides the greatest external surface area, and the slippers are not sports footwear.
Leather Chelsea Boots
Ankle-high Chelsea boots with elastic side panels but leather comprising the greatest external upper surface area. These non-sports, non-waterproof boots fit the classification of other footwear with leather uppers. The leather upper is visible and dominant, per Chapter Note 4(a).
Leather Deck Shoes
Casual leather boat shoes with full leather uppers and non-marking soles. The leather dominates the external upper surface per Chapter Note 4(a), and the shoes are not designed for sports activities, classifying under this item.