Leather Oxfords Cap-Toe Shoes from Japan
Formal cap-toe dress shoes with polished leather uppers and leather/rubber composite soles. 6403.99.90.71 for other high-value leather footwear lacking sports features.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Cap-toe as ornamentation excluded from material calc
• Shine/polish doesn't alter leather classification