Mixed-Material Cotton Tennis Shoe Upper from Germany
Tennis shoe upper incorporating cotton canvas with extensive synthetic leather and rubber panels, resulting in <50% textile exterior coverage. Classifies in HTS 6406.10.72.00 for unfinished footwear parts. Features lace provisions but no ground-contact sole.
Duty Rate — Germany → United States
11.2%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Obtain pre-classification ruling from CBP for complex mixed-material uppers to lock in 6406.10.72.00
• Maintain supplier affidavits on material surface percentages for binding rulings