Loafer Leather Upper from Japan
Slip-on leather upper for penny loafers, constructed from full-grain leather. Classified under 6406.10.65.00 for leather footwear uppers other than stiffeners. Ready for moccasin or welted sole attachment.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Inspect for ornamentation exclusion per Chapter Note 2 to avoid trim headings
• Use volumetric packaging for cost savings on bulky uppers
• Harmonize descriptions across invoices for consistent valuation