Men's Leather Sneaker Upper

A pre-formed upper made from genuine leather or composition leather, designed specifically for men's athletic sneakers. It incorporates eyelets, padding, and tongue but excludes the outer sole, classifying it under HTS 6406.10.05.00 as a formed upper for men, youths, and boys.

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.

6406.10.77.00Higher: 28.7% vs 26%

If for women, girls, or infants

Same leather formed uppers but sized for female or infant footwear shift to the women's subheading.

6406Same rate: 26%

If outer surface predominantly textile

Chapter Note 4(a) bases classification on material with greatest external surface area; textiles dominate over leather.

6117.80.95Higher: 32.1% vs 26%

If unformed or knitted fabric pieces

Only formed uppers qualify here; incomplete or knitted parts fall under Chapter 61 for knit accessories.

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Import Tips & Compliance

Verify the upper is fully formed and not attached to any sole other than outer soles per Chapter Note 6

Provide lab tests confirming leather from headings 4107 or 4112-4114 to avoid misclassification as textile

Label clearly as 'formed upper for men's footwear' to prevent customs disputes on completeness