6405.10.00.30/Men's Leather Oxford Dress Shoes/Japan

Men's Leather Oxford Dress Shoes from Japan

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 — Japan → United States

52.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes

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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