Men's Cowboy Boot Leather Textile Upper
This is a pre-assembled upper for men's cowboy boots, combining a full-grain leather exterior with a textile lining. The leather covers more than 50% of the external surface area, including decorative stitching reinforcements, making it a leather-dominant upper. It falls under tariff item 6406.10.99 as an 'other' upper of non-textile material, not elsewhere specified.
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 external surface is 50% or more textile material
This subheading covers uppers of textile materials, which would apply if the textile lining or exterior exceeds 50% of the external surface area.
If the upper is for women's cement lasted footwear
This item is specific to leather or imitation leather uppers for women's footwear manufactured by cement lasting.
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 shift classification to complete footwear
• Declare the constituent material of the upper accurately, as leather-dominant uppers may qualify for different tariff treatment
• Keep records of the material composition to support your classification if questioned by the CBSA
Related Products under Tariff item 6406.10.99
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.
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.