Men's Leather Cap Toe Shoes from China
Polished men's cap toe dress shoes with reinforced leather toe caps and brogue detailing on leather uppers. Leather constitutes visible external majority, fitting HTS 6405.10.00.30 for men's formal footwear. Cap reinforcement excluded from surface calculation.
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
• Cap toe leather matching confirmed via cross-section photos
• Brogue perforations decorative; don't affect material determination
• Formal men's sizing charts essential for gender classification