Men's Leather Penny Loafers from China
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.
Duty Rate — China → United States
26%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Penny details are ornamentation; do not affect classification
• Test sole durability per US note if textile elements present
• Retail packaging reinforces complete footwear status