Men's Leather Dress Loafers from China
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 as footwear for adults (other persons) with leather uppers and leather outer soles, not covering the ankle. The leather upper dominates the external surface area per Chapter Note 4(a).
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
• Verify leather origin with certificates from headings 4107 or 4112-4114 to confirm classification and avoid reclassification as synthetic
• Measure external surface area of upper precisely; reinforcements like buckles don't count per Chapter Note 4(a)