Men's Leather Goodyear Welt Brogues from China
Men's perforated leather brogue shoes with Goodyear welted soles and rubber heel inserts. Falls under 6403.99.40.55 for men's welt footwear with leather uppers and qualifying outer soles. Broguing is ornamental but doesn't affect material classification.
Duty Rate — China → United States
25%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide lab tests confirming leather composition from headings 4107/4112-4114 as per Chapter Note 3
• Document welt stitching process; customs may inspect for true welt vs. decorative elements
• Avoid declaring as 'dress shoes only' - specify if multi-use to prevent reclassification