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Men's Leather Loafers with Leather Soles from Japan

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 — 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

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

Men's Leather Loafers with Leather Soles from Japan — Import Duty Rate | HTS 6403.59.60.80