Leather Shoe Upper from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 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