Men's Leather Loafers from Mexico
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 — Mexico → United States
20%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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