Leather Dress Shoe Upper

Formed upper for formal oxford dress shoes, made of composition leather with brogue perforations and wingtip design for adult wear. Excludes outer soles; fits HTS 6406.10.10.00 as leather upper for other persons.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+10.0%20%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

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

6406.10.85.00Higher: 22% vs 20%

If for ski or snowboard boots

Sports-specific uppers have dedicated subheadings per subheading notes.

6402.99.31Lower: 16% vs 20%

If completed with rubber/plastic sole

Finished footwear with leather upper and plastic sole moves to heading 6402.

4202.92Higher: 27.6% vs 20%

If marketed as leather legging/gaiter

Non-footwear gaiters classify in Chapter 42 travel goods if not upper-integrated.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Measure external surface area precisely for leather dominance

Provide assembly instructions showing sole-free status

Avoid pitfall of classifying as set with lining under 6406.90

Related Products under HTS 6406.10.10.00

Leather Cowboy Boot Upper

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.

Composition Leather Hiking Boot Upper

Formed upper constructed from composition leather (bonded leather sheets), reinforced for hiking boots with lace-up front and padded collar for adults. Meets Chapter 64 note 4(a) for material determination by external surface area. HTS 6406.10.10.00 applies to such pre-assembled uppers for other persons.

Genuine Leather Work Boot Upper

Pre-formed adult work boot upper of full-grain leather, with steel toe provision and waterproof stitching seams. Designed for industrial footwear assembly, classified as leather upper under HTS 6406.10.10.00 for other persons per hierarchy.

Bonded Leather Chelsea Boot Upper

Elastic-sided formed upper of bonded composition leather for ankle Chelsea boots, sized for adults. Greatest external surface is leather per Chapter note 4(a), qualifying for HTS 6406.10.10.00.

Full Grain Leather Motorcycle Boot Upper

Heavy-duty formed upper from full grain leather for adult motorcycle boots, with shin protection panels and zipper. HTS 6406.10.10.00 for leather uppers of other persons, pre-sole attachment.

Leather Loafer Upper

Slip-on formed upper of composition leather for penny loafer shoes, adult sizing with moccasin toe construction. Classed in HTS 6406.10.10.00 as leather upper, external area dominant.