6406.10.40.00 - Valued over $12/pair

This HTS code, 6406.10.40.00, specifically classifies formed uppers of textile materials that are valued over $12 per pair. These components are integral parts of footwear, serving as the upper portion that encloses the foot, and are distinguished by their textile composition and a higher per-pair value threshold. The classification here pertains to pre-formed uppers ready for assembly, excluding those with attached outer soles.

The primary distinguishing factor for this category lies in its price point. It is differentiated from its sibling categories by the explicit valuation of "over $12/pair." Categories such as 6406.10.25.00, 6406.10.30.00, and 6406.10.35.00 represent lower value tiers for similar textile formed uppers, with distinct upper limits of $3, $6.50, and $12 per pair, respectively. Therefore, if a textile formed upper meets the description of being a formed upper and its value exceeds $12 per pair, it would fall under this specific code.

As a leaf node within the HTS structure, 6406.10.40.00 does not have further subcategories. This means that once an article meets the criteria of being a formed upper of textile materials and its value is over $12 per pair, it is definitively classified here. Practical application of this code would involve verifying the material composition of the upper and confirming its wholesale or imported value per pair to ensure accurate customs declaration.