Men's Leather Slip-On Loafers from Germany
Casual men's slip-on loafers featuring full leather uppers and composition leather/rubber outer soles for daily use. Leather provides the dominant external upper surface, qualifying under 6403.99. Low valuation from inexpensive tanning and simple design keeps it under $2.50/pair.
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
• Conduct surface area measurements for uppers and soles per Chapter Notes 4(a)-(b); retain lab tests if disputed
• Avoid common pitfall of undervaluation scrutiny—provide factory cost breakdowns proving low per-pair value
• Label clearly as 'for other persons' (adult sizes) to distinguish from infant/juvenile categories