Men's Leather Textile Hiking Boot Upper

Pre-formed upper for men's hiking boots made primarily of textile materials with over 50% leather on the external surface area, including reinforcements like ankle patches. Classified under HTS 6406.10.20.31 as a formed upper of textile where leather exceeds 50% external surface per Chapter Note 4(a). Used in assembly of outdoor footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10.5%+17.5%28%
🇲🇽Mexico10.5%+10.0%20.5%
🇨🇦Canada10.5%+10.0%20.5%
🇩🇪Germany10.5%+10.0%20.5%
🇯🇵Japan10.5%+10.0%20.5%

Alternative Classifications

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

6406.10.60.00Lower: 17.5% vs 28%

If leather external surface ≤50%

Uppers primarily textile with leather as accessory/reinforcement fall under 'other' textile uppers without leather dominance.

6406.20.00.00Lower: 20.2% vs 28%

If unformed or cut-out parts

Only formed uppers qualify here; unformed assemblies or parts classify as outer soles/parts or miscellaneous.

6117.80.95Higher: 32.1% vs 28%

If sold as complete knit gaiters/leggings

Knitted textile gaiters shift to Chapter 61 as other made-up accessories, not footwear uppers.

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Import Tips & Compliance

Verify external surface area calculation per Chapter Note 4(a), documenting leather coverage >50% with photos and material specs

Obtain supplier certifications for leather from headings 4107/4112-4114 to avoid reclassification as non-leather

Avoid common pitfall of including uppers attached to outer soles, which shift to finished footwear headings 6401-6405