Men's Leather Slip-On Loafers from Japan
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 — Japan → United States
17%
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
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