Men's Leather Basketball Shoes

High-top basketball shoes for men featuring a leather upper and rubber outer sole, designed for court play with cushioning and traction. Classified under HTS 6403.99.60.40 as other footwear for men with leather uppers, specifically basketball shoes not fitting sports footwear definitions requiring spikes or cleats. The leather upper dominates the external surface area per Chapter Note 4(a).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6404.11.20Higher: 28% vs 26%

If upper primarily textile rather than leather

Textile uppers with rubber/plastics soles classify in 6404, as leather must dominate external surface per Chapter Note 4(a).

6403.59.60Same rate: 26%

If for women, misses or children

Same shoe style but sized for females/juniors falls under the women's subheading in the 6403.59 hierarchy.

6403.99.90Higher: 27.5% vs 26%

If not specifically tennis/basketball/gym style

General 'other' footwear for men without athletic designation moves to 6403.99.90 outside the gym shoe provision.

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Import Tips & Compliance

Verify leather upper exceeds 50% external surface area via lab testing to confirm classification over textile alternatives

Include detailed material breakdown in invoices; declare as 'other tennis/basketball shoes for men' to avoid misclassification as sports footwear

Watch for Chapter Note exclusions—ensure no spikes/cleats, or it shifts to 6403.12/6403.19