Men's Leather Penny Loafers

Iconic men's slip-on loafers with leather upper, penny slot detail, and rubber lug sole. 6403.99.60 for non-sports men's leather shoes. Ornamental slots ignored in material determination.

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.

6403.59.60Same rate: 26%

If predominantly leather sole

Ground-contact material changes heading per note 4(b).

6402.91.90Higher: 37.5% vs 26%

If waterproof with coated textile upper

Protective features with laminates qualify as 6402.91 per US note.

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Import Tips & Compliance

β€’ Penny details are ornamentation; do not affect classification

β€’ Test sole durability per US note if textile elements present

β€’ Retail packaging reinforces complete footwear status

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