Leather Panel Casual Sneaker Upper from Japan
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).
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
• Use digital surface mapping for accurate >50% leather documentation during Customs review
• Declare as 'unfinished footwear upper' to distinguish from complete shoes
• Watch for quota applicability on certain leather goods; check current HTS annexes