Leather Sneaker Upper

A pre-assembled upper for athletic sneakers made primarily from genuine leather, with less than 50% textile material on the external surface area. It incorporates rubber reinforcements around the eyelets and toe but meets Chapter Note 4(a) criteria for leather dominance. Classified under 6406.10.85.00 as a footwear upper not yet attached to a sole.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.5%+17.5%22%
🇲🇽Mexico4.5%+10.0%14.5%
🇨🇦Canada4.5%+10.0%14.5%
🇩🇪Germany4.5%+10.0%14.5%
🇯🇵Japan4.5%+10.0%14.5%

Alternative Classifications

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

6406.10.77.00Higher: 28.7% vs 22%

If over 50% textile external surface

Chapter Note 4(a) bases classification on dominant external material; higher textile shifts to textile-dominated uppers.

6406.20.00.00Lower: 20.2% vs 22%

If when attached to an inner sole

Uppers fixed to inner soles (not outer soles) classify as complete uppers under 6406.20, changing from parts.

4203.21Lower: 14.9% vs 22%

If sold as garment accessories without footwear intent

If not designed specifically as footwear uppers, leather components may fall under apparel accessories in Chapter 42.

Not sure which classification is right?

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Import Tips & Compliance

Declare exact external surface area percentages for leather vs. textile per Chapter Note 4(a); photos or diagrams aid Customs review

Provide supplier specs confirming <50% textile to prevent reclassification to 6406.10.77.00

Avoid common pitfall of including minor textile linings in external area calculations