Leather Shoe Upper from Mexico
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 — Mexico → 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
• 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