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Men's Leather Turnsole Dress Shoes from China

Classic men's oxford dress shoes crafted from full-grain leather uppers and featuring a turnsole construction where the leather outer sole is turned and stitched to the upper after lasting. This method is typical for high-end bespoke footwear, qualifying under HTS 6403.59.15.61 due to leather uppers and leather outer soles in turn-turned style. The predominant external surface area of the upper is leather, meeting Chapter Note 4(a).

Duty Rate — China → United States

22.5%

Rate breakdown

9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

Verify leather origin with certificates from headings 4107 or 4112-4114 per Chapter Note 3(b); synthetic leather disqualifies

Document turnsole construction in invoices to avoid misclassification as cemented footwear under 6403.99

Measure upper surface area precisely; reinforcements like eyelets don't count per Note 4(a)