Men's Leather Welted Oxford Shoes

Classic men's dress shoes featuring a leather upper and welted construction with rubber outer sole. Classified under HTS 6403.99.40.55 as welt footwear for men with leather uppers and non-rubber/plastics sole material dominance. The welt construction distinguishes it from cemented or vulcanized footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+17.5%22.5%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.60.60Higher: 26% vs 22.5%

If for women

Same leather upper and welt construction but sized or styled for women shifts to women's subheading.

6403.51Lower: 20% vs 22.5%

If outer sole predominantly leather or composition leather

Chapter Note 4(b) bases sole classification on ground-contact area; leather soles move to 6403.51.

6403.91.30Same rate: 22.5%

If covering ankle (boots)

Ankle-covering footwear classified separately from shoes under 6403.91 regardless of welt construction.

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Import Tips & Compliance

Verify leather upper has greatest external surface area per Chapter Note 4(a); document tanning process for customs

Confirm welt construction via manufacturing records to avoid misclassification as cemented footwear

Label footwear clearly with materials; common pitfall is incorrect sole material declaration affecting duty

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