Men's Wholecut Leather Dress Shoes from China
Seamless one-piece leather upper dress shoes with welted rubber soles for men. 6403.99.40.55 covers these as other welt footwear despite minimal seams. Construction method doesn't affect leather upper classification.
Duty Rate — China → United States
25%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document single-piece leather cutting process to support 'other' classification
• High-value items need detailed invoices showing construction value breakdown
• Beware reclassification if minimal leather deemed 'accessory' coverage