Men's Leather Dress Oxfords Leather Sole from China
Formal men's oxford shoes with polished leather uppers and leather outer soles, ideal for suits and business occasions. Falls under HTS 6403.59.60.80 as 'other' leather upper/sole footwear for men, not qualifying as sports, protective, or professional specialty. Leather constitutes the main external upper surface and sole contact per chapter notes.
Duty Rate — China → United States
28.5%
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
• Provide lab tests or supplier affidavits confirming leather composition excluding any rubber/plastics layers visible to naked eye
• Label clearly as 'men's' sizing (youths/boys separate); include care instructions to aid valuation and classification
• Watch for 'covert' rubber inserts disguised as leather—disclose in invoices to prevent penalties for undervaluation