Leather-Accented Textile Hiking Shoes from Japan
These hiking shoes feature a textile upper where leather covers over 50% of the external surface area, including reinforcements like ankle patches and edging. The outer sole is made of rubber for traction. They fall under HTS 6404.19.15.81 due to the predominant leather external surface on the textile upper and rubber sole.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Import Tips
• Verify leather coverage exceeds 50% of external upper surface per Chapter Note 4(a), documenting measurements to avoid reclassification
• Provide certificates of leather origin from headings 4107 or 4112-4114 to confirm material compliance
• Avoid common pitfalls like mislabeling textile as primary if leather reinforcements dominate visually