Leather Dress Shoe Upper
A formed upper for formal oxford dress shoes, made of composition leather with brogue perforations and a wingtip design for adult wear. It excludes outer soles and is intended for assembly into finished footwear.
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 women's cement lasted footwear
Specific provision for leather uppers used in women's cement lasted footwear.
If the upper is attached to an outer sole
Finished leather footwear is classified under heading 64.03.
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
• Confirm the upper is not attached to an outer sole to avoid classification as finished footwear
• Keep detailed material composition records to support the leather classification
Related Products under Tariff item 6406.10.99
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