Project Detail

Team
VF Corporation
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TE-1141

Mauve Recycled Mesh Oxford Dress Shoe

FootwearOxford Dress ShoeRecycled MeshFall 2025Owner: John SmithStage: Concept
New

HTS Classification

Derived from the latest brand packet upload for this SKU.

Assigned HTS
6403.99.6075
Footwear with outer soles of rubber/plastics and uppers of leather, other
Item description (from brand packet)

Mauve recycled mesh oxford dress shoe for the Fall 2025 line. Shell fabric is chief weight recycled mesh (≥60%). Construction, trims, and intended use were reviewed against the binding rulings database and the brand's tech pack revision history.

Tariff rates by country of origin

Applicable duty rate for HTS 6403.99.6075 based on declared country of origin.

🇻🇳Vietnam
12.5%

MFN rate. No active FTA with the U.S.

🇨🇳China
20.0%

MFN + Section 301 List 3 (+7.5%) currently in effect.

🇧🇩Bangladesh
13.7%

MFN rate. GSP lapsed; no preferential program for apparel.

Spec change opportunities

Potential duty savings if the following design adjustments are adopted — requires product development review.

Adjust upper material mix

Current spec
Upper: 55% leather / 45% textile (leather chief value)
Proposed spec
Upper: 45% leather / 55% textile (textile chief value of external surface area)

Footwear classification turns on the chief material of the upper's external surface area. Pushing textile above 50% moves the shoe from heading 6403 (leather uppers) into 6404 (textile uppers), with a lower duty rate.

Lowest base rate
10.5%
Country of origin
🇻🇳Vietnam
Increase FOB value over $12/pair

Current spec
FOB declared at $11.40/pair
Proposed spec
FOB declared at $12.50/pair (revisit costing or sourcing)

Several footwear subheadings split at the $12/pair value threshold. Crossing above $12 moves the shoe into a statistical suffix with a lower ad valorem rate.

Lowest base rate
12.0%
Country of origin
🇻🇳Vietnam
Add protective metal toe

Current spec
Standard toe box, no protective feature
Proposed spec
Add ASTM F2413-compliant protective metal toe cap

Footwear with a protective metal toe cap qualifies under heading 6401/6403 protective subheadings, which can carry meaningfully lower duty rates than the equivalent non-protective subheading.

Lowest base rate
12.0%
Country of origin
🇻🇳Vietnam

General Rules of Interpretation

Why HTS 6403.99.6075 was selected for this article.

  1. GRI 1Classification by heading text

    The article is a oxford dress shoe of recycled mesh. The heading text of 6403 specifically describes garments of this construction and chief weight, satisfying GRI 1.

  2. GRI 3(b)Essential character — chief weight

    Brand packet indicates Recycled Mesh represents ≥60% by weight of the shell fabric. Under Section XI Note 2(A), the garment is classified as if consisting wholly of that material, driving the non-knit construction (Chapter 62) classification.

  3. GRI 6Subheading selection

    At the 8-digit level, the garment is "other" (not described by more specific subheadings such as bibs, overalls, or industrial). Statistical suffix selected based on gender/sizing per the brand tech pack.