Men's Leather Dress Oxfords from Japan
Classic men's oxford shoes featuring a full-grain leather upper and outer sole made of genuine leather, designed for formal business wear. Classified under HTS 6403.59.60.60 as other footwear for men with leather uppers and leather outer soles, not sports or protective types. The leather sole provides a polished look and traditional construction without rubber or plastic components.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Import Tips
• Verify leather origin with certificates from headings 4107 or 4112-4114 to confirm classification and avoid mislabeling as synthetic
• Measure external surface area of upper and sole per Chapter Note 4 to ensure leather dominates over any reinforcements