6406.10.65.00 - Of leather 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | prs. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 15% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 6406.10.65.00, specifically encompasses parts of footwear, namely uppers and their components, that are predominantly made of leather. This includes finished or unfinished uppers, as well as sections or pieces of leather intended for use in constructing footwear uppers. It is crucial that the primary material constituting the external surface area of these articles is leather for classification under this code.
This category is distinguished from its siblings primarily by the material composition of the footwear parts. Unlike 6406.10.60.00, which covers uppers and parts made of rubber or plastics, this code strictly applies to leather components. Furthermore, it differs from 6406.10.70.00 by the extent of leather coverage. The sibling category specifies articles where over 50% of the external surface area is leather, allowing for some textile material, whereas 6406.10.65.00 focuses on uppers and parts where leather is the overriding material component.
As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, the focus for classification under 6406.10.65.00 is on the precise definition of "uppers" and "parts thereof" made from leather, differentiating them from similar components made of other materials or having different primary material compositions. The classification hinges on the absolute or predominant use of leather in the external surface of these footwear components.