Women's Leather Loafers from Germany
Casual women's leather loafers with rubber outer soles, perfect for office or daily wear. HTS 6403.99.75.60 applies to these low-value ($≤2.50/pair) leather upper shoes designed for women, excluding sports types. Leather provides the predominant visible upper surface.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label clearly as 'women's' to match subheading; unisex marketing risks audit
• Test outer sole for rubber/plastics contact area >50% with ground for compliance
• Retain production records proving value under threshold to counter undervaluation claims