Men's Leather-Sole Textile Loafers from Germany
Classic men's loafers featuring a leather upper primarily made of textile canvas with leather reinforcements, and an outer sole of genuine leather. The sole contains less than 50% rubber or plastics by weight, with at least 10% rubber or plastics present, and valued over $2.50 per pair. This classification applies per Chapter Note 4, as leather dominates the sole's ground-contact surface area.
Duty Rate — Germany → United States
Rate breakdown
Import Tips
• Verify outer sole material via lab testing to confirm leather or composition leather exceeds 50% weight and ground contact per Chapter Note 4(b)
• Document pair valuation over $2.50 with invoices; undervaluation risks reclassification to lower-value subheadings
• Ensure textile upper has greatest external surface area, excluding accessories like buckles or tabs as per Chapter Note 4(a)