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
12.5%
Rate breakdown
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
• 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