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 CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³ChinaFree+17.5%17.5%
πŸ‡²πŸ‡½MexicoFree+10.0%10%
πŸ‡¨πŸ‡¦CanadaFree+10.0%10%
πŸ‡©πŸ‡ͺGermanyFree+10.0%10%
πŸ‡―πŸ‡΅JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6406.20.00.00Higher: 20.2% vs 17.5%

If designed for ground contact as protector

Leather heel protectors touching ground fall under outer sole parts in 6406.20.

6117.80.95Higher: 32.1% vs 17.5%

If part of knitted legging set

Integrated into knit gaiters or leggings shifts to Chapter 61 for other made-up textiles.

3926.90.99Higher: 22.8% vs 17.5%

If plastic core with leather veneer

Plastics dominant by surface area per Note 4 reclassify away from leather parts.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

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