Leather Sneaker Upper from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• 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