Men's Leather Dress Oxfords

Classic men's oxford shoes feature a leather upper and rubber outer sole, designed for formal business wear. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a). Classified under 6403.99.60.75 as other footwear for men, not sports or protective types.

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.

6403.99.90Higher: 27.5% vs 26%

If upper primarily plastics or rubber

Chapter Note 4(a) bases upper material on greatest external surface area; plastics/rubber shifts to other uppers.

6403.59.60Same rate: 26%

If outer sole is leather or composition leather

Chapter Note 4(b) determines sole by ground contact area; leather sole changes subheading.

6405.20.90Lower: 22.5% vs 26%

If valued over $2.50/pair with substantial textile upper

If textile covers significant upper area, it may classify as footwear with textile uppers.

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Import Tips & Compliance

Verify leather origin from headings 4107 or 4112-4114 via supplier certificates to confirm Chapter Note 3 compliance

Measure upper surface area accurately; if plastics exceed leather, reclassify to 6403.99.90

Avoid common pitfall of mislabeling as 'sports footwear' without spikes or cleats per subheading note