Leather Reinforced Athletic Shoe Upper from Germany
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.
Duty Rate — Germany → United States
10.5%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Conduct surface area calculation excluding only minor accessories; leather toe caps/quarter panels often tip over 50% threshold
• Ensure no outer sole attachment; even partial soles trigger complete footwear classification under Chapter 64