Corduroy Boot Upper

Pre-formed upper of corduroy textile (pile cotton fabric) for ankle boots, with textile comprising greatest external surface. Excludes outer sole; value $3-$6.50/pair qualifies for HTS 6406.10.30.00.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China26.2%+17.5%43.7%
🇲🇽Mexico26.2%+10.0%36.2%
🇨🇦Canada26.2%+10.0%36.2%
🇩🇪Germany26.2%+10.0%36.2%
🇯🇵Japan26.2%+10.0%36.2%

Alternative Classifications

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

6406.10.90Lower: 22% vs 43.7%

If over $6.50 but not over $12/pair

Sequential value bands in the tariff schedule dictate different subheadings.

5906.99.10.00Lower: 37.7% vs 43.7%

If rubber-coated for water resistance

Visible rubber layer per Chapter Note 3(a) classifies as coated textile fabrics.

6402.99.31Lower: 16% vs 43.7%

If assembled with soles for sports use

Complete footwear with textile uppers and rubber/plastic soles falls under heading 6402.

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Import Tips & Compliance

Measure external surface precisely, ignoring ankle patches per Note 4(a)

Declare as 'formed uppers' with photos showing shaping to differentiate from parts

Watch for value fluctuations; invoices must support exact per-pair pricing

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