Men's Leather Dress Loafers from Japan
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 — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
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