Men's Leather Goodyear Welt Brogues from Japan
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 — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
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