6406.10.20.31 - For men 🖩

This HTS classification covers formed uppers for footwear made of textile materials where over 50 percent of the external surface area is composed of leather. This specific subheading is dedicated to uppers that have been pre-shaped and constructed, indicating they are intended for assembly into finished footwear. The key distinguishing factor for this category is the significant presence of leather as the primary external material, encompassing any leather accessories or reinforcements as defined by Chapter 64, Note 4(a).

This subheading is distinguished from its sibling, 6406.10.20.61 ("Other"), by the specific material composition requirement. While the sibling category would capture formed textile uppers where leather does not constitute over 50 percent of the external surface area, this category strictly applies when leather is the dominant external component.

As this is a leaf node in the HTS database, there are no further subcategories. Therefore, classification under 6406.10.20.31 is final once the criteria of being a formed upper, of textile material, and having over 50 percent leather on the external surface are met. Examples of items falling here would include pre-assembled shoe fronts or backings where the outer face is predominantly leather, even if textile forms the underlying structure.