Boys' Leather Cap Toe Shoes from Germany
Formal cap toe leather shoes for boys, featuring reinforced leather toe cap and full leather sole. 6403.59.60 applies, with cap ignored as reinforcement.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Reinforcements like cap toes excluded from area calc—document base leather
• Age-appropriate sizing prevents misclassification to adult codes
• Ensure no rubber heel lifts; pure leather sole required