Leather Shoe Upper from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• 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