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
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
• Document no reinforcements altering material calc
• Use photos for customs visualization
• Avoid bulk packaging mimicking finished goods