6406.10.20 - Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather

This HTS category, 6406.10.20, specifically classifies formed uppers for footwear that are primarily constructed from textile materials, with the critical condition that over 50 percent of their external surface area is composed of leather. This includes any leather accessories or reinforcements that contribute to the external surface area as outlined in Note 4(a) to Chapter 64. These are pre-formed components intended for assembly into the upper part of footwear.

This designation distinguishes it from other categories at the same level by its material composition. While other "Of textile materials" categories might cover uppers with less than 50 percent leather or other dominant materials, this specific code focuses on textile uppers where leather is the predominant external surface material. It is important to note that this category is for the uppers themselves, not complete footwear.

The subcategories under 6406.10.20 further refine this classification based on the intended wearer. Subcategory 6406.10.20.31 pertains to formed uppers for men's footwear, while 6406.10.20.61 encompasses formed uppers for all other categories, including women's, children's, and unisex footwear, ensuring precise customs reporting based on the intended end-use.