Men's Leather Loafers with Leather Soles from Mexico
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 — Mexico → United States
Rate breakdown
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