Men's Leather Penny Loafers from Mexico
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 — Mexico → United States
18.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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