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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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