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.

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.

6406.20.00.00Higher: 20.2% vs 17.5%

If made of textile materials with visible plastic layer

Textile uppers with external rubber/plastics layer classify under plastics per Chapter Note 3.

4203.21Lower: 14.9% vs 17.5%

If sold as finished leather gaiters or leggings

Complete gaiters/leggings are apparel accessories in Chapter 42, not footwear parts.

6406.10.77.00Higher: 28.7% vs 17.5%

If only a partial component like a leather vamp

Incomplete parts other than full uppers go to the 'other' subheading within 6406.10.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Verify leather origin with certificates from headings 4107 or 4112-4114 to confirm classification

Ensure uppers are not attached to outer soles, as that shifts to Chapter 64 footwear headings

Label clearly as 'leather uppers' to avoid misclassification as finished shoes or trimmings

Related Products under HTS 6406.10.65.00

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.

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.