Men's Dress Shoe Leather Upper

Formed upper constructed from composition leather for formal men's oxford or derby shoes, featuring stitched seams, lining, and counter stiffeners but no outer sole. Falls under HTS 6406.10.05.00 due to its leather composition and designation for adult male footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6406.10.45.00Lower: 23.5% vs 26%

If of textile materials

Leather uppers go to 6406.10.05; textile-based formed uppers for men classify separately.

4203.21Lower: 14.9% vs 26%

If sold as finished gaiter or legging component

If designed as protective legwear rather than footwear upper, it shifts to apparel accessories.

6406.20.00.00Lower: 20.2% vs 26%

If outer soles (not uppers)

Heading 6406 parts exclude outer soles; those classify under 6406.20 regardless of leather.

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Import Tips & Compliance

Document gender-specific sizing (e.g

US men's 7-13) to confirm 'for men, youths, boys' criterion

Ensure no outer sole attachment; even partial soles require classification as complete footwear