Women's Leather Turnsole Loafers from Germany
Elegant women's penny loafers made with leather uppers and a stitched leather turnsole, ideal for professional wear. The turn-turned method exposes the stitching inside, characteristic of premium handmade shoes under HTS 6403.59.15.61. Leather constitutes the greatest external upper surface and sole-ground contact area.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Label footwear clearly as 'genuine leather' with country of tannage to comply with US marking rules
• Provide technical specs on construction to CBP; turnsole misread as sewn could lead to 6403.19 reclassification
• Avoid common pitfall of incomplete sole material declaration; must confirm leather per Note 4(b)