Men's Leather Loafers from China
Classic men's dress shoes featuring uppers made primarily from genuine leather, suitable for professional and casual wear. The leather upper constitutes the greatest external surface area as per Chapter 64 notes. Classified under 6405.10.00 as other footwear not covering the ankle with leather uppers.
Duty Rate — China → United States
27.5%
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
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)
Import Tips
• Verify the upper is predominantly leather (greatest external surface area) via lab testing to confirm HTS 6405.10.00 classification
• Provide tannery certificates and invoices detailing leather origin to support composition leather claims if applicable
• Avoid common pitfalls like declaring textile-reinforced uppers, which shift to 6404 headings