Men's Leather Dress Oxfords from China
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.
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
• 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