Patent Leather Dress Shoe Upper

Elegant upper for formal dress shoes made from shiny patent leather with plastic edging reinforcements, maintaining <50% textile external coverage. Leather from headings 4107/4113 per Chapter Note 3(b). Prepped for sole attachment in luxury footwear.

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 with textile lining visible externally >50%

Any exposed textile area exceeding half triggers textile upper classification.

7117.19Lower: 21% vs 22%

If featuring imitation gemstone ornaments dominating

Heavy ornamental components may classify under Chapter 71 if not mere accessories.

6402.99.90Higher: 37.5% vs 22%

If complete shoe imported instead of upper

Finished footwear with leather uppers and rubber/plastics soles moves to Chapter 64 heading 6402/6403.

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Import Tips & Compliance

Source tannery certificates proving leather origin (4107/4112-14) to validate classification

Measure external surface excluding ornaments/buckles per Note 4(a)

Avoid declaring as 'imitation leather' which risks plastics shift