Leather-Sole Textile Loafer

A casual loafer featuring a textile upper made primarily from canvas with a genuine leather outer sole. The sole contains less than 50% rubber or plastics by weight, with at least 10% rubber or plastics, and the shoe is valued over $2.50 per pair. It falls under HTS 6404.20.40.90 as footwear with leather soles and textile uppers meeting the specific material composition criteria.

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.

6404.19.90Lower: 26.5% vs 27.5%

If outer sole primarily rubber or plastics

Changes to rubber/plastic sole heading if that material has greatest ground contact per Note 4(b).

6403.99.90Same rate: 27.5%

If over 50% rubber or plastics by weight

Exceeds composition limit, shifting to other footwear with leather uppers but higher rubber/plastic content.

6402.99.90Higher: 37.5% vs 27.5%

If upper not predominantly textile

Leather upper material dominates external surface, moving to rubber/plastic sole with leather uppers.

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Import Tips & Compliance

Verify sole material composition via lab testing to confirm <50% rubber/plastics and ≥10% rubber/plastics by weight

Provide detailed invoices showing value >$2.50/pair and material breakdowns to avoid reclassification

Ensure textile upper has the greatest external surface area per Chapter Note 4(a); document with photos