Men's Leather Dress Loafers from China
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.
Duty Rate — China → United States
30%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify leather origin documentation as per Chapter Note 3; ensure upper material meets greatest surface area test
• Provide detailed value declarations per pair to confirm over $2.50 threshold and avoid reclassification
• Label footwear clearly with materials to prevent common pitfalls in CBP upper/sole material exams