Cotton Textile Shoe Upper

A pre-formed upper made primarily from cotton textile fabric, designed to be attached to a shoe sole during footwear assembly. It falls under HTS 6406.10.77.00 as it is a cotton upper part of footwear, not a stiffener, with cotton as the dominant external surface material per Chapter Note 4(a).

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 man-made fibers

Material composition changes heading; uppers with predominant man-made fiber external surface classify under synthetic textile subheadings.

5903.90.20.00Higher: 35% vs 28.7%

If textile fabric coated with plastics visible to naked eye

Chapter Note 3(a) reclassifies coated textiles as plastics, moving from cotton textile to plastics materials in Chapter 59.

6117.80.95Higher: 32.1% vs 28.7%

If knitted or crocheted and sold as complete gaiter/leg covering

Knitted cotton articles resembling leggings or gaiters fall under Chapter 61 rather than footwear parts.

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Import Tips & Compliance

Verify cotton content exceeds 50% by weight and document fiber analysis to confirm classification under cotton subheading

Provide assembly diagrams showing the upper is not attached to an outer sole to distinguish from finished footwear in Chapter 64 headings

Avoid common pitfalls like classifying with reinforcements; per Chapter Note 4, ignore accessories for material determination