Men's Pigskin Dress Shoes from China
Formal oxford dress shoes for men crafted with pigskin uppers over rubber soles for subtle traction. The soft pigskin upper meets the greatest external surface area requirement, fitting 6403.99.60.65 for non-athletic men's leather footwear.
Duty Rate — China → United States
28.5%
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
• Test outer sole for rubber composition (greatest ground contact per note 4(b)); textile overlays ignored if lacking durability
• Provide fiber content labels even for leather; US note requires accurate material disclosure
• Declare value per pair accurately; undervaluation common in dress shoe imports