Men's Leather Loafers with Leather Soles from China

Classic men's loafers featuring a full leather upper and genuine leather outer sole, designed for casual business wear. Classified under HTS 6403.59.60.80 because the upper is predominantly leather by external surface area and the outer sole is leather with the greatest ground contact area, fitting 'other footwear for men' not specified elsewhere. Excludes sports footwear or specialized categories.

Duty Rate — China → United States

26%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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

Verify leather origin with certificates from headings 4107 or 4112-4114 to confirm upper and sole materials per Chapter Note 4

Measure external surface area of upper (ignoring accessories) and sole-ground contact to substantiate leather dominance; document with photos

Avoid misclassification as rubber/plastics sole (6403.51) by proving leather's greatest contact area; common pitfall is overlooking reinforcements