Youths Basketball Shoe Leather Upper

High-top formed leather upper for youths' basketball shoes, with padded collar, eyelets, and flywire but no sole. Classifies under HTS 6406.10.05.00 for male youth sports footwear parts.

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.

6406Same rate: 26%

If predominantly plastic upper

Plastics with greatest visible external area per Chapter Note 3(a) move to non-leather.

6110.90.90Lower: 23.5% vs 26%

If crocheted or knitted

Knit/crochet uppers classify in Chapter 61, even if leather-trimmed.

3926.90.99Lower: 22.8% vs 26%

If synthetic molded uppers

Pure plastic injections or molds are other plastic articles.

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Import Tips & Compliance

Not sports footwear per subheading note unless with spikes; classify as standard upper

Avoid bundling with insoles; removable insoles have separate 6406.10.90 classification

Youth sizing proof critical—overlaps with women can cause reclassification