Men's Patent Leather Formal Tuxedo Shoes from Germany
Shiny patent leather men's shoes for formal wear with welted rubber soles. 6403.99.40.55 applies; patent finish is surface treatment not changing base leather. Tuxedo styling irrelevant for HTS.
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
• Patent leather must derive from true leather base per Chapter Note 3
• High gloss doesn't affect material measurement rules