Men's Leather Loafers from Mexico
Classic men's loafers feature a leather upper and rubber outer sole, designed for casual everyday wear. The leather constitutes the greatest external surface area of the upper, qualifying under HTS 6403.99.90 as other footwear for men valued over $2.50/pair. Not designed for sports, these are general purpose dress shoes.
Duty Rate — Mexico → United States
20%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify leather upper exceeds 50% external surface area per Chapter Note 4(a); provide lab tests if disputed
• Declare exact value per pair accurately to confirm over $2.50 threshold; undervaluation leads to penalties
• Ensure no sports features like cleats to avoid reclassification under sports footwear subheadings