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Men's Leather Oxford Dress Shoes from China

Classic men's Oxford shoes feature uppers made primarily of genuine leather with a stitched cap toe design. They provide a formal appearance suitable for business wear and are classified under HTS 6405.10.00.30 because the leather upper constitutes the greatest external surface area and they are designed specifically for men. The outer sole is typically leather or rubber but classification is determined by the upper material.

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

Verify that leather uppers meet Chapter 64 definitions from headings 4107 or 4112-4114; provide tannery certificates if composition leather is used

Measure external surface area of upper materials per Note 4(a) to confirm leather dominance over any textile or plastic components

Avoid misclassification as women's footwear by ensuring last sizes and styling are definitively for men; include sizing charts in documentation