Women's Leather Loafers from Germany
Classic women's leather loafers with a flexible rubber outer sole for urban professional use. Falls under HTS 6403.99.90.65 due to leather-dominant upper, non-sports design, women's sizing, and value exceeding $2.50/pair. Not skating or cycling footwear per definitions.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Conduct surface area measurements for upper material; leather must exceed other materials visibly
• Include commercial invoices showing per-pair value >$2.50; watch for undervaluation audits
• Avoid common pitfall of classifying as men's if unisex style—use fit charts for women-specific