Plastic Oxford Dress Shoes from China
Men's oxford-style dress shoes featuring plastic uppers (vinyl faux-leather) >90% surface area, rubber sole. Business casual, no foxing. 6402.99.31 classification.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Disclose synthetic materials clearly vs 'faux leather' ambiguity
• Document lace/eyelet exclusion from surface calculations
• Ensure shine/finish doesn't mimic genuine leather visually