Leather Loafer Upper from Japan
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.
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
• Document no reinforcements altering material calc
• Use photos for customs visualization
• Avoid bulk packaging mimicking finished goods