PU Leather Tongue Insert from Germany
A polyurethane-coated leather tongue insert for dress shoes, shaped and padded for comfort without sole attachment. Falls under HTS 6406.10.90.90 as other upper parts, where the predominant visible material is plastics per chapter note 3(a). Imported separately for shoe upper completion.
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
• Conduct naked-eye inspection documentation for plastics layer visibility, as it overrides color changes per chapter notes
• Declare value per piece accurately, as low-value shipments may face different scrutiny