Leather Shoe Upper

A pre-assembled upper made primarily from leather for use in manufacturing dress shoes, consisting of the vamp, quarter, and tongue sections stitched together but not attached to any sole. It falls under HTS 6406.10.90 as it is a complete upper, other than stiffeners, not fixed to soles other than outer soles. The leather is from headings 4107 or 4112-4114, qualifying under Chapter 64 notes.

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.

6406.20.00.00Lower: 20.2% vs 22%

If consisting of stiffeners only, like toe puffs or counters

Stiffeners are classified separately under 6406.20, not as general uppers.

4203.21Lower: 14.9% vs 22%

If made from leather but designed as protective gear rather than footwear parts

Leather articles for sports like gloves fall under Chapter 42 if not specifically footwear uppers.

6117.80.95Higher: 32.1% vs 22%

If knitted or crocheted textile material

Textile uppers shift to Chapter 61 if they are knitted, separate from leather-based uppers in Chapter 64.

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Import Tips & Compliance

Verify the upper's material is predominantly leather by external surface area per Chapter Note 4(a), excluding reinforcements

Provide detailed invoices specifying it's an upper not attached to soles to avoid misclassification as complete footwear