Cowhide Textile Work Boot Upper

Pre-assembled upper for steel-toe work boots with textile body and cowhide leather covering over 50% external surface area for reinforcement. Meets HTS 6406.10.20.61 criteria as a formed textile upper dominated by leather per Chapter Note 4(a). Ideal for safety footwear assembly.

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.

6402.99.31Lower: 16% vs 28%

If imported with outer sole attached

Any outer sole contact moves to complete footwear heading 6402 for textile/rubber soles.

5903.90.30Higher: 37.7% vs 28%

If primarily textile with thin leather coating

Textile fabric coated/laminated with PU (visible plastics layer) follows Chapter Note 2(a) to man-made materials.

6406.90Lower: 10% vs 28%

If including stiffeners or outer sole parts

Stiffeners excluded from 6406.10; parts with reinforcements classify as 'other footwear parts'.

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Import Tips & Compliance

Source leather from headings 4107/4112-4114 only; synthetic 'leather' disqualifies from this subheading

Avoid bundling with insoles/heel cushions—those classify separately under 6406.99

Related Products under HTS 6406.10.20.61

Leather Textile Hiking Boot Upper

A pre-formed upper for hiking boots made primarily of textile materials with over 50% of the external surface area covered by leather reinforcements and accessories, such as ankle patches and edging. This qualifies under HTS 6406.10.20.61 as a formed upper of textile materials where leather exceeds 50% external surface per Chapter Note 4(a). It is imported as a footwear part, not a complete shoe.

Leather Panel Casual Sneaker Upper

Formed upper for casual sneakers with mesh textile and leather panels exceeding 50% external surface for premium look. HTS 6406.10.20.61 applies as textile-based upper with leather dominance excluding minor accessories per Note 4(a).

Suede Leather Running Shoe Upper

Performance running shoe upper with textile mesh and suede leather reinforcements covering over 50% external surface for breathability and protection. HTS 6406.10.20.61 designation follows Chapter Note 4(a) leather surface dominance rule.

Leather-Accented Fashion Boot Upper

Women's fashion boot upper of textile with extensive leather accents exceeding 50% external surface area, fully formed and ready for soling. Fits HTS 6406.10.20.61 as 'other' leather-dominant textile uppers.

Leather Reinforced Athletic Shoe Upper

Formed upper for athletic sneakers featuring a textile base with leather overlays covering over 50% of the external surface for durability and style. Classified in HTS 6406.10.20.61 due to the predominant leather external area on textile material as defined in Chapter Note 4(a). Used by manufacturers to assemble complete sports footwear.

Goatskin Textile Dress Shoe Upper

Elegant formed upper for men's dress shoes combining textile lining with goatskin leather exterior over 50% surface area. Classifies under HTS 6406.10.20.61 for leather-dominant textile uppers as per tariff notes.