Boys' Leather Penny Loafers Leather Sole from Germany
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 — 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
• 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