Cotton Textile Shoe Upper from Germany
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 — Germany → United States
11.2%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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