Men's Leather Welted Oxford Shoes from Mexico
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 — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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