Men's Leather Dress Loafers

Classic men's loafers featuring a leather upper and rubber outer sole, designed for formal and business wear. The leather upper constitutes the greatest external surface area, qualifying under 6403.99.60 for men's footwear not specified elsewhere. Not sports footwear per subheading note.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³China8.5%+17.5%26%
πŸ‡²πŸ‡½Mexico8.5%+10.0%18.5%
πŸ‡¨πŸ‡¦Canada8.5%+10.0%18.5%
πŸ‡©πŸ‡ͺGermany8.5%+10.0%18.5%
πŸ‡―πŸ‡΅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 for women, misses or children

Same leather construction but sized for female or youth wear shifts to women's/children's category.

6403.59.60Same rate: 26%

If outer sole predominantly leather or composition leather

Chapter Note 4(b) bases sole material on ground-contact area; leather soles move to 6403.59.

6405.20.90Lower: 22.5% vs 26%

If sold as individual shoe parts

Chapter Note 3 excludes parts like uppers or soles from heading 6403; classifies separately.

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Import Tips & Compliance

β€’ Verify leather upper has greatest external surface area per Chapter Note 4(a); document tanning process for authenticity

β€’ Provide lab tests confirming outer sole material (rubber/plastics) for customs; avoid misclassification as sports footwear

β€’ Label footwear clearly with HTS code and country of origin; watch for undervaluation pitfalls in dress shoe imports