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
20%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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