6406.90.60.00 - Of leather 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| 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, 6406.90.60.00, specifically covers parts and accessories for footwear that are made of leather. This includes components such as leather uppers (even if attached to soles other than outer soles), leather insoles, leather heel cushions, and similar leather articles designed to be part of footwear. Additionally, gaiters, leggings, and comparable protective legwear made from leather, as well as their constituent parts, fall under this classification.
It is important to distinguish this category from its siblings. While 6406.90.15 pertains to parts and accessories made from textile materials, and 6406.90.30 covers those manufactured from rubber or plastics, this category is exclusively for articles where leather is the primary constituent material. The "Other" category (6406.90.90.00) is reserved for parts not classifiable under the textile, rubber, plastic, or leather designations.
As a leaf node, 6406.90.60.00 does not have further subcategories. Therefore, classification decisions within this code will rely on the explicit definition of leather as the material. For instance, a leather boot shaft intended for assembly into a finished boot would be classified here, as would a leather ankle strap designed for a sandal, provided these are not considered complete footwear themselves. The defining characteristic for inclusion is the substantial use of leather in the component's construction and its intended function as a part or accessory of footwear.