Leather Shoe Upper from Japan
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 — Japan → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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