Leather Sneaker Upper from Japan
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 — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
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