Leather Loafer Upper

Slip-on formed upper of composition leather for penny loafer shoes, adult sizing with moccasin toe construction. Classed in HTS 6406.10.10.00 as leather upper, external area dominant.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+10.0%20%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6406Same rate: 20%

If plastic dominant

Outer sole material note 4(b) analog for uppers; plastics over leather changes heading.

6403.19.30Lower: 18.5% vs 20%

If leather upper with minor sole

Threshold sole attachment completes as footwear under 6403.

4203.10Lower: 16% vs 20%

If sold as standalone leather bootie

Apparel articles vs footwear parts distinguished by use.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Document no reinforcements altering material calc

Use photos for customs visualization

Avoid bulk packaging mimicking finished goods

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