Men's Leather Dress Oxfords Leather Sole from Japan
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 — Japan → United States
52.5%
Rate breakdown
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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