Men's Leather Welted Oxford Shoes from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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