Boys' Leather Cap Toe Shoes from Japan
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 — Japan → United States
18.5%
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
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