Chapter 6406 — Customs Tariff Headings

Cowhide Leather Casual Sneaker Upper

A pre-formed upper for casual sneakers featuring cowhide leather panels that exceed 50% of the external surface area, layered over a textile underlay. The leather is from heading 41.07, and the upper is designed for assembly into footwear without an outer sole.

Goatskin Leather Textile Sandal Upper

A lightweight formed upper for sandals combining woven textile straps with goatskin leather straps that cover more than 50% of the external surface area. Designed for open-toe footwear assembly, with the leather from heading 41.14 and textile as the base material.

Leather Accent Fashion Boot Upper

A stylish formed upper for women's fashion boots made of textile materials with premium leather accents and panels exceeding 50% of the external surface area. The leather is from heading 41.07 or 41.14, and the upper is designed for assembly without an outer sole.

Leather-Overlay Basketball Shoe Upper

A high-top basketball shoe upper with synthetic textile mesh overlaid by leather panels that cover more than 50% of the external surface for support. Designed for athletic footwear assembly, excluding any outer sole, and the leather is from heading 41.07.

Leather-Patched Work Boot Upper

A heavy-duty formed upper for work boots with a textile canvas body and leather patches, toe caps, and counter reinforcements covering more than 50% of the external area. The leather is from heading 41.07, and the upper is designed for industrial footwear assembly without an outer sole.

Leather-Reinforced Athletic Shoe Upper

A formed upper for athletic shoes using a breathable textile base with extensive leather overlays covering over 50% of the external surface for durability. Designed for sports footwear assembly, excluding the outer sole, with leather from heading 41.07.

Leather-Trimmed Textile Hiking Boot Upper

A formed upper for hiking boots made primarily of textile materials with over 50% of the external surface area covered by leather reinforcements and accessories, such as ankle patches and edging. The leather is from heading 41.07, and the upper is designed for assembly without an outer sole.

Men's Chelsea Boot Leather Textile Upper

An elastic-sided formed upper for men's Chelsea ankle boots with textile gore panels and a leather body covering more than 50% of the external surface. The leather is from heading 41.07, and the upper is designed for assembly without an outer sole.

Men's Chukka Boot Leather Textile Upper

A two-eyelet formed upper for men's desert chukka boots using suede leather panels from heading 41.14 that cover more than 50% of the external surface on a textile base for flexibility. Designed for assembly without an outer sole.

Men's Cowboy Boot Leather Textile Upper

A pre-assembled upper for men's cowboy boots using a textile lining with a full-grain leather exterior exceeding 50% of the external surface area, including decorative stitching reinforcements. The leather is from heading 41.07, and the upper is designed for assembly without an outer sole.

Men's Dress Shoe Leather Textile Upper

An elegant pre-formed upper for men's oxford dress shoes combining a textile underlay with a polished leather exterior covering more than 50% of the external surface, excluding minor linings. The leather is from heading 41.07, and the upper is designed for assembly without an outer sole.

Men's Golf Shoe Leather Textile Upper

A formed upper for men's golf shoes with a breathable textile base and leather saddle and quarter panels covering more than 50% of the external surface for waterproofing. The leather is from heading 41.07, and the upper is designed for assembly without an outer sole.

Men's Leather-Accented Textile Sneaker Upper

A formed upper for men's athletic sneakers featuring a textile base with leather overlays covering over 50% of the external surface, including toe caps and eyelet stays. The leather is from heading 41.07, and the upper is designed for assembly without an outer sole.

Men's Leather Textile Hiking Boot Upper

A pre-formed upper for men's hiking boots made primarily of textile materials with over 50% leather on the external surface area, including reinforcements like ankle patches. The leather is from heading 41.07, and the upper is designed for assembly without an outer sole.

Suede Leather Trail Runner Upper

A formed upper for trail running shoes with suede leather from heading 41.14 covering over 50% of the external surface on a mesh textile, including heel and tongue reinforcements. Designed for athletic footwear assembly, excluding the outer sole.

Bonded Leather Chelsea Boot Upper

An elastic-sided formed upper of bonded composition leather for ankle Chelsea boots, sized for adults. The greatest external surface is leather per Chapter note 4(a), qualifying it as a part of footwear.

Boys Casual Loafer Leather Upper

A pre-formed upper made from genuine leather for boys' slip-on loafers, featuring moccasin-style stitching and a penny slot. It is designed for assembly into footwear but does not include an outer sole, qualifying it as a part of footwear under this tariff item.

Boys Western Boot Leather Upper

A shaped leather upper for boys' cowboy boots, complete with pull tabs and shaft, but without an outer sole. It is a formed upper intended for footwear assembly, falling under the category of other parts of footwear.

Composition Leather Chukka Boot Upper

An ankle-high formed upper of composition leather for desert chukka boots, laced with D-ring hardware for adults. It is a pre-assembled leather upper without an outer sole, classified as a part of footwear.

Composition Leather Hiking Boot Upper

A formed upper constructed from composition leather (bonded leather sheets), reinforced for hiking boots with lace-up front and padded collar for adults. It meets Chapter 64 note 4(a) for material determination by external surface, making it a part of footwear.

Full Grain Leather Motorcycle Boot Upper

A heavy-duty formed upper from full grain leather for adult motorcycle boots, with shin protection panels and zipper. It is a pre-sole attachment upper, classified as a part of footwear.

Genuine Leather Work Boot Upper

A pre-formed adult work boot upper of full-grain leather, with steel toe provision and waterproof stitching seams. Designed for industrial footwear assembly, it is classified as a leather upper under this tariff item.

Men's Chelsea Boot Leather Upper

A pre-shaped elastic-sided upper made of leather for men's ankle Chelsea boots, with shaft and vamp sections. It is a formed upper without an outer sole, making it a part of footwear under this tariff item.

Men's Chukka Boot Leather Upper

A desert-style formed suede leather upper for men's chukka boots, featuring minimal lacing and ankle height. It is a sole-less upper intended for footwear assembly, classified as a part of footwear.

Men's Dress Shoe Leather Upper

A formed upper constructed from composition leather for men's formal oxford or derby shoes, featuring stitched seams, lining, and counter stiffeners but no outer sole. It is a part of footwear under this tariff item.

Men's Leather Sneaker Upper

A pre-formed upper made from genuine leather or composition leather, designed for men's athletic sneakers. It includes eyelets, padding, and tongue but excludes the outer sole, making it a part of footwear.

Men's Monk Strap Leather Upper

A formed upper featuring leather buckle straps for men's formal monk strap shoes, complete with quarters and vamp. It is a sole-less upper intended for footwear assembly, classified as a part of footwear.

Men's Work Boot Leather Upper

A durable formed upper of composition leather for men's steel-toe work boots, including safety reinforcements and speed-lace system, excluding the sole. It is a part of footwear under this tariff item.

Youths Basketball Shoe Leather Upper

A high-top formed leather upper for youths' basketball shoes, with padded collar, eyelets, and flywire but no sole. It is a part of footwear, designed for assembly into sports footwear.

Youths Hiking Boot Leather Upper

A pre-assembled leather upper for boys' or youths' hiking boots, with reinforced toe, ankle padding, and lace provisions but lacking an outer sole. It is a part of footwear under this tariff item.

Clear PVC Dance Shoe Sole

A transparent PVC outer sole for dance shoes, designed to provide floor feedback while being lightweight and flexible. It is a standalone plastics sole without an attached upper, making it a part of footwear under heading 64.06.

EVA Foam Athletic Sole

An EVA foam outer sole for sports sneakers, offering shock absorption and flexibility. It is a detached plastic sole, qualifying as a footwear part under heading 64.06.

Lugged Rubber Trail Sole

A lugged rubber outer sole for trail running shoes, designed to maximize traction and mud shedding. It is a detached rubber sole, making it a footwear part under heading 64.06.

Microcellular Plastic Sole

A microcellular plastic outer sole for lightweight walking shoes, emphasizing breathability and cushioning. It is a standalone plastic sole, qualifying as a footwear part under heading 64.06.

Plastic Hiking Boot Heel

A durable plastic heel unit for hiking boots, providing cushioning and stability with molded lugs for grip. It is a separate heel component made of plastics, used in footwear assembly, and falls under heading 64.06 as a part.

Plastic Sandal Sole

A flexible PVC outer sole for flip-flop sandals with contoured footbed impressions. As a separate plastics sole, it is classified under heading 64.06 as a footwear part.

Rubber Treaded Running Shoe Sole

A molded rubber outer sole for athletic running shoes, featuring aggressive tread patterns for traction. It is a detached outer sole made entirely of rubber, qualifying as a footwear part under heading 64.06.

Rubber Tread Replacement Sole

A repair replacement rubber sole with self-adhesive backing for resoling worn shoes. It remains under heading 64.06 as a detachable rubber outer sole, used as a footwear part.

Rubber Work Boot Sole

A heavy-duty rubber outer sole for safety work boots with slip-resistant treads and steel shank provisions. It is a standalone rubber sole for industrial footwear, qualifying under heading 64.06.

TPU Sneaker Outsole

A thermoplastic polyurethane (TPU) outsole for casual sneakers, providing abrasion resistance and flexibility. It is a detached plastic sole, qualifying as a footwear part under heading 64.06.

Ash Arch Support Blank

Flexible ash wood blanks used to create custom contoured arch supports for athletic shoes. These are removable in-soles or heel cushions made of wood, which fall under tariff item 6406.90.10 as parts of footwear of wood.

Bamboo Sandal Platform Core

Laminated bamboo core structures used as platforms for elevated beach sandals. These are lightweight wooden structural parts of footwear, not outer soles, and are classified under tariff item 6406.90.10.

Beech Wooden Insole Shank

Reinforced beech wood shanks providing arch support in premium insoles. These are wooden heel cushion equivalents for footwear stability, classified under tariff item 6406.90.10 as wooden parts of footwear.

Birch Clog Sole Blank

Pre-shaped birch wood blanks for traditional Swedish clogs' inner sole structure. These are wooden footwear parts, distinguished from outer soles by their lack of ground contact, and fall under tariff item 6406.90.10.

Cedar Insole Frame

Aromatic red cedar perimeter frames for ventilated shoe insoles. These are wooden removable insole components, classified under tariff item 6406.90.10 as parts of footwear of wood.

Ebony Dance Shoe Heel

Precision-turned ebony wood heels for professional ballet pointe shoes. These are high-density performance footwear parts of wood, classified under tariff item 6406.90.10.

Mahogany Heel Block

Dense mahogany blocks for carving sculpted high fashion heels. These are wooden footwear heel parts in pre-assembly form, classified under tariff item 6406.90.10.

Maple Sandal Footbed

Ergonomically contoured maple wood footbeds for leather thong sandals. These are removable insoles or footwear parts of wood, classified under tariff item 6406.90.10.

Oak Platform Heel Riser

Layered oak wood risers stacked within platform shoe heels for elevation. These are integral wooden heel parts, not outer soles, and fall under tariff item 6406.90.10.

Pine Shoe Tree

Adjustable pine wood shoe trees inserted into footwear to preserve shape and absorb moisture. These are removable wooden footwear maintenance parts, classified under tariff item 6406.90.10.

Teak Slipper Inner Sole

Water-resistant teak wood inner soles for bathroom shower slippers. These are wooden removable insoles, classified under tariff item 6406.90.10 as parts of footwear of wood.

Walnut Dress Shoe Tree

Luxury walnut wood cedar-lined shoe trees for high-end men's dress shoes. These are premium removable wooden footwear interior supports, classified under tariff item 6406.90.10.

Wooden Heel Wedge Blank

Unfinished wooden blocks shaped for carving into high heel supports in women's dress shoes. These are wooden footwear parts for heel construction, classified under tariff item 6406.90.10.

Wooden Orthopedic Footbed Blank

CNC-machined wooden cores for custom removable insoles in therapeutic footwear. These are wooden parts functioning as heel cushions or insoles, excluding outer soles, and fall under tariff item 6406.90.10.

Wooden Shoe Last

A precisely carved wooden form used by shoemakers to shape and stretch footwear during production. This is a wooden part of footwear, essential for maintaining shoe structure, classified under tariff item 6406.90.10.

Alpaca-Wool Mixed Dance Leg Warmers

Stretchy leg warmers made from a blend of 24% alpaca fine hair and acrylic fibers, designed to keep dancers' calves warm during practice and performances. They are worn over or under footwear and are classified as textile gaiters or leggings under this tariff item.

Cashmere-Wool Mix Yoga Leg Warmers

Soft leg warmers made from a blend of 30% fine cashmere wool and synthetic fibers, providing warmth and stretch for yoga sessions. They are worn over the lower legs and are classified as textile gaiters or leggings under this tariff item.

Crocheted Leg Warmers

Crocheted leg warmers made from synthetic yarn of man-made fibers like acrylic, designed to cover the lower leg for warmth during dance or casual wear. They are classified as textile gaiters or leggings under this tariff item.

Fleece-Lined Nylon Cycling Leg Warmers

Nylon leg warmers with fleece lining for cyclists in cool weather, zippered for easy wear over shoes without foot coverage. They are classified as textile gaiters or leggings under this tariff item, as they are worn over the lower leg.