Men's Leather Dress Loafers from Japan
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).
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
• 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