Cowhide Boot Upper

Full upper assembly from cowhide leather for work or casual boots, featuring eyelets but no sole attachment. Classified in 6406.10.65.00 due to its leather construction and role as a footwear upper part. Excludes reinforcements like stiffeners.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4107.91.80Higher: 37.4% vs 17.5%

If imported as unfinished leather sheets

Uncut or plain leather hides are classified in Chapter 41 before upper formation.

6406Same rate: 17.5%

If of other materials like plastics or rubber

Non-leather uppers fall under the 'other materials' subheading in 6406.

6117.80.95Higher: 32.1% vs 17.5%

If knitted textile upper without leather

Knitted uppers are separate in Chapter 61 for knitwear parts.

Not sure which classification is right?

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Import Tips & Compliance

Provide tanning process documentation to prove compliance with leather definitions in Chapter Notes

Avoid bundling with soles or insoles to prevent reclassification as complete footwear

Conduct surface area tests if mixed materials to confirm leather dominance per Note 4(a)

Related Products under HTS 6406.10.65.00

Leather Shoe Upper

A pre-formed upper made entirely from genuine leather, designed for assembly onto footwear soles. It falls under HTS 6406.10.65.00 as it is a complete upper of leather, excluding stiffeners, used in shoe manufacturing. The leather constitutes the primary external surface material.

Genuine Leather Sneaker Upper

Leather upper for athletic sneakers, stitched and ready for sole bonding, made from full-grain leather. It qualifies under HTS 6406.10.65.00 as a leather footwear upper not including outer soles or stiffeners. Visible leather surface area determines material.

Dress Shoe Leather Upper

Elegant leather upper for formal dress shoes, crafted from calfskin with precise stitching. Falls under 6406.10.65.00 as it's a leather part of footwear upper, separate from soles and accessories. Primarily for high-end shoe production.

Western Boot Leather Upper

Full leather upper for cowboy or western-style boots, featuring shaft and vamp sections from cowhide. Classified in HTS 6406.10.65.00 as other leather uppers for footwear parts. Designed for attachment to boot soles during manufacturing.

Chelsea Boot Leather Upper

Elastic-sided leather upper for Chelsea ankle boots, from premium calf leather. HTS 6406.10.65.00 applies as it's an unattached leather footwear upper part. Ideal for fashion boot production lines.

Loafer Leather Upper

Slip-on leather upper for penny loafers, constructed from full-grain leather. Classified under 6406.10.65.00 for leather footwear uppers other than stiffeners. Ready for moccasin or welted sole attachment.