Women's Leather Oxford Shoes with Leather Soles from Japan
Professional women's Oxford shoes featuring laced leather uppers and leather soles for business attire. Under HTS 6403.59.90.45 for leather materials by note definitions, 'other' non-sports, non-ankle women's footwear. Eyelets ignored as trimmings.
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
• Measure external upper surface excluding laces/eyelets per Chapter Note 4
• Avoid declaring as 'dress' if casual—stick to 'other' to prevent value disputes
• Batch by sole thickness; thin soles may face durability scrutiny