leather upper for footwear
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6403999065 | 20.0% | CN | US | Official Doc |
| 6403999055 | 20.0% | CN | US | Official Doc |
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AI Analysis
π Leather Upper for Footwear (Shoes)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "Leather Upper for Footwear"?
In international trade, footwear with uppers of leather is strictly categorized based on the material of the upper, the material of the sole, and the target gender/patient.
The data provided specifically covers Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather.
β οΈ Key Distinction Point:
- If the upper is not leather (e.g., textile, synthetic), these codes do NOT apply.
- If the sole is not rubber/plastic/leather (e.g., wood, cork), these codes do NOT apply.
- The classification splits by Gender (Women) and Specific Material Details (Pigskin vs. Other).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Alignment)
| HS Code | Product Description | Target Group | Key Material Feature |
|---|---|---|---|
6403.99.90.65 |
Footwear with outer soles of rubber/plastics/leather/composition leather; Uppers of leather; Other footwear; Other; For women; Valued over $2.50/pair | Women | Other (Not pigskin) |
6403.99.90.55 |
Footwear with outer soles of rubber/plastics/leather/composition leather; Uppers of leather; Other footwear; Other; For women; Valued over $2.50/pair | Women | With Pigskin Uppers |
π Important Note:
- Both codes apply to footwear valued over $2.50/pair.
- Both codes are for Womenβs footwear.
- The critical differentiator is whether the upper is made of Pigskin (55) or Other Leather (65).
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN) (Based on typical context for these specific HS suffixes and tax structures)
β Effective Time: Current 2026 Tariff Schedule
π― 1. 6403.99.90.65 β Womenβs Leather Footwear (Other, Over $2.50/pair)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301 / Other Surcharges) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Eligibility | N/A (Since tax is 0%, de minimis is irrelevant for duty calculation, but value threshold applies for classification) |
| Legal Basis Path | HTSUS:6403.99.90.65 β Base Rate: 0% β Additional Rate: 0% |
π Explanation:
- The Base Tariff for this specific subheading is 0.0%.
- There are No Additional Surcharges (0.0%) applied to this specific classification in the provided data.
- Total Duty: Zero. This is a highly favorable classification for importers, provided the description strictly matches "Other" leather (non-pigskin).
π― 2. 6403.99.90.55 β Womenβs Leather Footwear (Pigskin, Over $2.50/pair)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301 / Other Surcharges) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% = $0 |
| De Minimis Eligibility | N/A |
| Legal Basis Path | HTSUS:6403.99.90.55 β Base Rate: 0% β Additional Rate: 0% |
π Note:
- Like the "Other" category, Pigskin footwear also enjoys a 0.0% total tax rate in this specific dataset.
- Even though Pigskin is a specific material, it does not incur a higher tariff in this context.
- Total Duty: Zero.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Description | βοΈ | Must explicitly state: "Footwear, Womenβs, Leather Upper, [Pigskin/Other], Rubber/Plastic Sole, Value >$2.50/pair" |
| β Material Declaration | βοΈ | Must specify if the upper is Pigskin or Other Leather (Cow, Goat, Sheep, etc.). Misidentifying Pigskin as "Other" or vice versa causes classification errors. |
| β Commercial Invoice | βοΈ | Must clearly show Unit Price per Pair and confirm it is > $2.50. If < $2.50, different HS codes may apply. |
| β Product Photos | βοΈ | Clear photos of the upper material (to verify leather type) and sole (to verify rubber/plastic/leather). |
| β Packing List | βοΈ | Details per pair, including gender and style. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βGender First, Material Second, Price Third, Sole Fourth!β
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Womenβs Shoes, Cow Leather Upper, Rubber Sole | 6403.99.90.65 |
Misdeclaring as Menβs β Different code |
| Womenβs Shoes, Pigskin Upper, Leather Sole | 6403.99.90.55 |
Misdeclaring Pigskin as "Other" β Risk of audit |
| Shoes valued at $2.00/pair | Not these codes | These codes are strictly for >$2.50/pair |
| Textile Upper Shoes | Not these codes | Must use Textile Footwear codes (e.g., 6404/6405 series) |
β 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| Mixed Materials | If the upper is 51% leather, 49% textile, it may still be classified as leather, but provide proof of primary material. |
| Value Close to $2.50 | Ensure the transaction value (not list price) is clearly stated. If $2.49, a different HS code applies. |
| Pigskin vs. Other | Pigskin has distinct grain characteristics. Provide photos or supplier confirmation to justify ...90.55 vs ...90.65. |
| Sole Material | If the sole is Wood, these codes are invalid. Must be Rubber, Plastic, Leather, or Composition Leather. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6403.99.90.65 / .55 |
0.0% | N/A (General) | Highly favorable for leather footwear from China in this specific dataset. |
| π¨π³ China | Similar 8-digit codes | Varies | None required for export | Import into China may have different duties. |
| πͺπΊ EU | 6403 99 90 | ~8-12% | CE (if safety) | EU has higher base duties for leather footwear. |
| π¬π§ UK | 6403 99 90 | ~8-12% | UKCA | Post-Brexit alignment with EU standards. |
| π¨π¦ Canada | 6403.99.90 | ~0-10% | N/A | Depends on FTA status. |
π Conclusion:
- The USA offers a 0% tariff for these specific leather footwear items under the provided data.
- Critical Compliance: The description must be precise. A small error in material or gender can lead to misclassification and potential penalties, even if the tariff is 0%.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring "Women's Leather Shoes" without specifying Pigskin vs. Other
π Consequence: Customs may assign the wrong code, leading to delayed clearance or re-evaluation.
β
Fix: Specify "Pigskin" or "Cowhide/Other" explicitly.
β Mistake 2: Ignoring the >$2.50/pair value threshold
π Consequence: If value is < $2.50, different HS codes apply. Misdeclaration leads to incorrect duty calculation.
β
Fix: Confirm transaction value per pair on the invoice.
β Mistake 3: Misidentifying the Sole Material
π Consequence: If the sole is Wood or Textile, these codes are invalid.
β
Fix: Verify sole material is Rubber, Plastic, Leather, or Composition Leather.
β Mistake 4: Assuming "Leather" includes Synthetic Leather
π Consequence: "Composition Leather" is included, but Synthetic Leather (PU/PVC) is NOT included in this code group.
β
Fix: Ensure the upper is genuine leather or composition leather, not synthetic.
π― VII. Conclusion: Professional Declaration, Zero Duty, Smooth Clearance!
π― Remember the Mnemonic:
πΉ "Women's, Leather Upper, Rubber Sole, Over $2.50 β 0% Duty!"
πΉ "Pigskin is .55, Other is .65, Don't Mix Them Up!"
π Pro Tip:
- Even with 0% tariff, accurate classification is crucial for statistical reporting, trade compliance, and avoiding audits.
- Maintain sample records of the upper material (especially for Pigskin vs. Other) to defend classification if questioned by CBP.
π£ Immediate Action:
π Verify Upper Material (Pigskin/Other)
π Confirm Sole Material (Rubber/Plastic/Leather)
π Ensure Value > $2.50/pair
π Smooth Clearance, Zero Duty, Maximum Efficiency!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your Savings Start with Precision!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.