Men's Leather Dress Loafers from Mexico
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 — Mexico → United States
20%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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)