Leather Cowboy Boot Upper from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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