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.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the upper is for use in the manufacture of women's cement lasted footwear
This item specifically covers leather uppers for women's cement lasted footwear, which may have a different duty rate.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the upper is not attached to an outer sole, as that would change classification
• Declare the material composition accurately, as leather uppers may be subject to different duty rates
• Keep records of the manufacturing process to support the classification
Related Products under Tariff item 6406.10.99
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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 Western Boot Leather Upper
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Composition Leather Chukka Boot Upper
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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.
Cowhide Leather Casual Sneaker Upper
A pre-formed upper for casual sneakers featuring cowhide leather panels that exceed 50% of the external surface on a textile underlay, including ornamental leather strips. The leather dominance qualifies it under heading 64.06 as a leather upper.
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