Men's Leather Boat Shoes from China
Casual men's boat shoes crafted from full-grain leather uppers and leather soles with non-marking properties. Classified in 6403.59.90.61 as non-sports leather footwear for men with leather outer soles.
Duty Rate — China → United States
27.5%
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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Test sole for leather composition; composition leather soles may shift classification
• Document non-sports use to avoid Subheading Note 1 scrutiny on spikes or cleats
• Batch import invoices must specify 'for men' to prevent reclassification