Men's Leather Brogue Shoes from China
Perforated wingtip brogues for men featuring polished leather uppers and rubber lug soles. Perforations don't affect material determination. Classified as other men's leather footwear 6403.99.60.75.
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
• Perforations ignored for surface area calculation per notes
• Specify 'dress shoes' on manifests to distinguish from work
• Test sole durability; weak textiles disqualify per US note