6406.10.70.00 - Of textile materials 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 🖩
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 | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 6406.10.70.00, specifically covers uppers and parts of uppers for footwear that are primarily constructed from textile materials. The defining characteristic for classification under this code is that over 50 percent of the external surface area of these textile uppers is composed of leather. This includes any leather components used for accessories or reinforcements, as detailed in note 4(a) to Chapter 64.
It is crucial to distinguish this category from its siblings. Specifically, HTS code 6406.10.60.00 applies to uppers made predominantly of rubber or plastics, while 6406.10.65.00 is for uppers composed entirely or predominantly of leather itself. This category, 6406.10.70.00, sits in the middle, encompassing textile uppers where leather constitutes the majority of the external surface, rather than the textile material being the primary component or the leather being the sole or primary component.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification decisions within this specific code will rely on a precise evaluation of the external surface area composition, ensuring that textile materials are present and that leather accounts for over 50 percent of this surface area to warrant classification here. This ensures accurate differentiation from categories where rubber, plastics, or predominantly leather are the primary external surfacing materials.