Leather Shoe Upper from Japan
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).
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
• Verify leather origin from headings 4107 or 4112-4114 with supplier certificates to avoid reclassification
• Provide detailed assembly diagrams showing it's not a complete shoe to prevent misclassification as finished footwear