Leather Heel Cushion from Japan
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.
Duty Rate — Japan → United States
10%
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
• Demonstrate via cross-sections it's an internal cushion, not ground-contacting, to avoid outer sole duties
• Batch imports with invoices specifying 'for footwear heel cushioning only' for valuation
• Avoid combining with trimmings like buckles, which classify in 9606