Men's Dress Shoe Leather Textile Upper
This is a pre-formed upper for men's oxford dress shoes, featuring a polished leather exterior over a textile underlay. The leather exceeds 50% of the external surface area, excluding minor linings, making it a leather-dominant upper. It is classified under 6406.10.99 as an 'other' upper, 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 textile material constitutes 50% or more of the external surface
This subheading applies to uppers where textile materials dominate the external surface area.
If the upper is for women's cement lasted dress shoes
This item is reserved for leather or imitation leather uppers for women's footwear made 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
• Verify that the upper is not attached to an outer sole to avoid reclassification as complete footwear
• Document the external surface area composition to prove leather dominance
• Be aware that if the upper is lined with textile, it may still qualify for this item as long as leather is the primary external material
Related Products under Tariff item 6406.10.99
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