Men's Leather Dress Oxfords from Japan
Classic men's oxford shoes feature uppers made primarily of genuine leather, providing a smooth external surface area as per Chapter Note 4(a). The outer sole contacts the ground with leather or rubber, but classification is driven by the leather upper. These are categorized under 6405.10.00.90 as other footwear not specified elsewhere in the subheading.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify the upper's external surface is predominantly leather (>50% area) per Chapter Note 4(a); provide lab tests if composition leather is used
• Include detailed invoices specifying leather type (genuine vs. composition) and origin to avoid CBP reclassification