Men's Leather Boat Shoes

Casual leather moccasin-style shoes with non-marking rubber soles and leather laces for nautical fashion. Under 6403.99.90.71 for other leather uppers, over $2.50/pair, lacking sports features like cleats. Upper leather exceeds other materials externally.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.31Lower: 16% vs 27.5%

If with protective active features like water-resistant coating

US note defines protective footwear for outdoor use over $24/pair under 6402.99.

4203.10Lower: 16% vs 27.5%

If marketed as leather sandals/open-toe

Open uppers or sandal construction shifts to Chapter 42 leather articles.

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Import Tips & Compliance

Photographic evidence of upper construction aids in proving leather surface dominance

Declare accurate pair values; bundles under $2.50 risk lower-value subheadings

Check for inadvertent sports classification if siping resembles cleats

Related Products under HTS 6403.99.90.71

Men's Leather Dress Loafers

Classic men's loafers feature a leather upper and rubber outer sole, designed for professional and casual wear. The leather constitutes the greatest external surface area of the upper, qualifying under HTS 6403.99.90.71 as other footwear for general use valued over $2.50/pair. Not designed for sports, these fall outside specific athletic subheadings.

Women's Leather Ballet Flats

Elegant women's flat shoes with full leather uppers and flexible rubber soles for everyday comfort. Classified under 6403.99.90.71 due to leather-dominant uppers, non-sport design, and value exceeding $2.50/pair for general persons. Excludes sports footwear per subheading note.

Unisex Leather Chelsea Boots

Pull-on ankle boots with elastic side panels and premium leather uppers over rubber soles for versatile styling. Fits 6403.99.90.71 as other leather-upper footwear valued over $2.50/pair, not for sports or specific persons. Leather provides the primary external upper surface.

Women's Leather Mary Jane Shoes

Classic low-heel shoes with leather uppers, single strap buckle, and rubber outsoles for office wear. Classified in 6403.99.90.71 as general leather footwear over $2.50/pair, non-sports. Buckles count as accessories per upper material note.

Leather Mules Slip-On Shoes

Backless slip-on shoes with contoured leather uppers and durable rubber soles for easy urban wear. Meets 6403.99.90.71 criteria: leather uppers predominant, valued over $2.50/pair, for general use without sports provisions.

Men's Leather Chukka Boots

Desert-style ankle boots featuring suede leather uppers and rubber wedge soles for smart casual outfits. HTS 6403.99.90.71 applies to these other leather footwear items over $2.50/pair, excluding sports or gender-specific codes.