Leather Sneaker Upper from Japan
A pre-formed upper for athletic sneakers made primarily from genuine leather, assembled but without the outer sole attached. It falls under HTS 6406.10.50.00 as a formed upper, other than stiffeners, used in footwear assembly. The external surface area is predominantly leather per Chapter Note 4(a).
Duty Rate — Japan → United States
26.2%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the upper is fully formed and not attached to any sole to avoid reclassification under complete footwear headings
• Provide detailed material composition documentation, focusing on external surface area for leather content