Cotton Textile Shoe Upper from China
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).
Duty Rate — China → United States
28.7%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• 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