Boys' Leather Penny Loafers Leather Sole from China
Boys' classic penny loafers in full-grain leather upper with leather outer sole for school or dress-up. HTS 6403.59.60.80 for other boys' footwear with leather components dominant per notes 4(a)/(b); not protective or sports.
Duty Rate — China → United States
28.5%
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
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)
Import Tips
• Age-appropriate sizing declaration critical; boys' under 13Y equiv. to prevent adult reclass
• Avoid bulk packaging—retail units easier for 'footwear' vs parts
• Document no rubber foxing; pure leather sole key differentiator