Men's Leather Dress Loafers

Classic men's loafers featuring a full leather upper and outer sole made of genuine leather, designed for professional and casual wear. Classified under HTS 6403.59.90.61 as footwear with leather uppers and leather soles for general use by men, not sports or protective types. The leather upper dominates the external surface area per Chapter Note 4(a).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.90Same rate: 27.5%

If outer sole primarily rubber or plastics

Chapter Note 4(b) bases sole material on ground-contact area; rubber/plastics sole shifts to 6403.99.

6403.51Lower: 20% vs 27.5%

If covering maximum of 90% of upper surface externally

High shoe coverage like ankle boots changes to 6403.51 per surface area rules.

6405.20.90Lower: 22.5% vs 27.5%

If sold as constituent parts like uppers or soles

Chapter Note 2 excludes parts from heading 6406 but incomplete assemblies go to 6405.

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Import Tips & Compliance

Verify leather origin with certificates from headings 4107 or 4112-4114 to meet Chapter Note 3 definitions

Measure external surface area of upper to confirm leather is predominant; document for CBP audits

Avoid misclassification as rubber-soled by providing sole material lab tests showing leather contact with ground