6403.59.90.45/Women's Leather Loafers with Leather Soles/Japan

Women's Leather Loafers with Leather Soles from Japan

Classic women's loafers featuring a full leather upper and a durable leather outer sole, designed for everyday casual wear. Classified under HTS 6403.59.90.45 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 women not specified elsewhere. Excludes sports footwear or specialized designs per chapter notes.

Duty Rate — Japan → United States

52.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

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

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify leather upper exceeds 50% external surface area per Chapter Note 4(a); provide lab tests if contested

• Document sole material as leather (from HTS 4107/4112-4114) with greatest ground contact; avoid misclassification as rubber/plastics

• Label clearly for women and ensure no sports features like spikes to stay in 'other' category; common pitfall is undervaluation