Leather Cowboy Boot Upper from Germany
A pre-formed upper made from genuine leather or composition leather, designed for assembly into adult cowboy boots. It features stitched detailing and shaft construction typical for western-style footwear. Classified under HTS 6406.10.10.00 as a formed leather upper for other persons (adults), not outer soles or stiffeners.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify leather origin complies with Chapter 64 notes (headings 4107, 4112-4114); provide tannery certificates
• Ensure upper is fully formed but not attached to any sole
• Common pitfall: classifying incomplete vamps as parts under 6406.90