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
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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