Leather Shoe Upper from Germany
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.
Duty Rate — Germany → United States
14.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• 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