Cotton Boot Vamp Assembly

The main cotton textile vamp section of a hiking boot upper, pre-sewn with eyelets but without sole attachment. It qualifies for HTS 6406.10.77.00 as an 'other' cotton upper part for footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China11.2%+17.5%28.7%
🇲🇽Mexico11.2%+10.0%21.2%
🇨🇦Canada11.2%+10.0%21.2%
🇩🇪Germany11.2%+10.0%21.2%
🇯🇵Japan11.2%+10.0%21.2%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6406.10Same rate: 28.7%

If of leather from headings 4107 or 4112-4114

Chapter Note 3(b) defines leather uppers separately from textile, directing to leather subheadings.

6402.99.31Lower: 16% vs 28.7%

If attached to outer sole of rubber/plastics

State of completion changes it from parts (6406) to finished footwear with rubber/plastics uppers.

6307.90.98Lower: 24.5% vs 28.7%

If for industrial or non-footwear end use

Made-up cotton textiles not specifically for footwear classify as other textile articles.

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Import Tips & Compliance

Submit manufacturing blueprints illustrating vamp's role in footwear assembly to counter claims of finished boot status

Ensure no outer sole material contact; even partial attachment shifts to finished footwear headings like 6403

Test for durability if textile sole elements present, per US Note on outer sole materials