Men's Wholecut Leather Dress Shoes from Germany
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 — 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
• 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