Western Boot Leather Upper from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Measure external surface to ensure leather >50% for accurate subheading
• Avoid retail packaging; bulk import as parts reduces duties vs finished goods
• Check for UFLPA compliance if leather from high-risk regions