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