Leather-Accented Textile Sneaker Upper from Japan
A prefabricated upper for athletic sneakers made primarily from textile mesh with leather reinforcements covering over 50% of the external surface area, including ankle patches and toe caps. This qualifies under HTS 6406.10.70.00 as a footwear upper where leather dominates the visible exterior per Chapter Note 4(a). It is supplied without an outer sole for assembly into complete shoes.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Import Tips
• Document the exact external surface area measurements showing leather exceeds 50% to avoid reclassification as pure textile under 6406.10.20
• Provide lab tests or photos confirming leather composition from headings 4107 or 4112-4114 as per Chapter Note 3
• Avoid including outer soles or stiffeners, as they may shift classification to other subheadings