Leather Heel Cushion
A padded leather cushion inserted into the heel area of boots for comfort. It qualifies under HTS 6406.90.60.00 as 'heel cushions and similar articles' made of leather, a specified footwear part. Excludes outer sole components per Chapter Note 2.
Import Duty Rates by Country of Origin
| Origin Country | MFN Rate | Ch.99 Surcharges | Total Effective Rate |
|---|---|---|---|
| π¨π³China | Free | +17.5% | 17.5% |
| π²π½Mexico | Free | +10.0% | 10% |
| π¨π¦Canada | Free | +10.0% | 10% |
| π©πͺGermany | Free | +10.0% | 10% |
| π―π΅Japan | Free | +10.0% | 10% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If designed for ground contact as protector
Leather heel protectors touching ground fall under outer sole parts in 6406.20.
If part of knitted legging set
Integrated into knit gaiters or leggings shifts to Chapter 61 for other made-up textiles.
If plastic core with leather veneer
Plastics dominant by surface area per Note 4 reclassify away from leather parts.
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Import Tips & Compliance
β’ Demonstrate via cross-sections it's an internal cushion, not ground-contacting, to avoid outer sole duties
β’ Batch imports with invoices specifying 'for footwear heel cushioning only' for valuation
β’ Avoid combining with trimmings like buckles, which classify in 9606
Related Products under HTS 6406.90.60.00
Leather Vamp Piece
Die-cut leather vamp (toe and sides of upper) for athletic shoe assembly. HTS 6406.90.60.00 applies as a leather footwear upper component, with leather as the greatest external surface material. Ideal for custom shoemakers.
Leather Counter Stiffener
Reinforced leather piece for heel counter stiffness in formal shoes. Falls under HTS 6406.90.60.00 as 'other' leather parts of footwear uppers, providing structural support. Accessories like tabs ignored in material determination.
Leather Legging Panel
Pre-cut leather panels for assembling protective leggings over footwear. HTS 6406.90.60.00 covers 'leggings and similar articles' of leather as footwear accessories. Distinct from garment leggings.
Custom Leather Footbed
Molded leather footbed insert for orthopedic or custom shoes. As a removable insole of leather, it precisely matches HTS 6406.90.60.00 for such articles. Provides arch support without ground contact.
Leather Shoe Quarter
Leather quarter panels forming the back and sides of shoe uppers. HTS 6406.90.60.00 for leather footwear parts, component of uppers with predominant leather surface.
Leather Shoe Upper
A pre-formed upper made from genuine leather, designed to be attached to a sole during shoe assembly. It falls under HTS 6406.90.60.00 as a part of footwear where the upper material is leather, excluding outer soles and specified trimmings. The external surface area is predominantly leather per Chapter Note 4(a).