Men's Leather Welted Brogue Shoes from Japan
Classic men's dress shoes featuring a leather upper and welted construction with perforations on the toe cap and wingtip design. The outer sole is made of rubber for durability and traction. Classified under HTS 6403.99.40.91 as welt footwear with leather uppers and rubber soles, not sports footwear.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Import Tips
• Verify welt construction via manufacturer specs; customs may inspect stitching to confirm not Goodyear welt (6403.99.60)
• Provide lab tests confirming leather upper has greatest external surface area per Chapter Note 4(a)
• Label footwear clearly with material composition to avoid reclassification as textile upper (6404)