全皮鞋面
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6406100500 | 26.0% | CN | US | Official Doc |
| 6406101000 | 20.0% | CN | US | Official Doc |
| 6403999071 | 20.0% | CN | US | Official Doc |
| 6403999065 | 20.0% | CN | US | Official Doc |
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AI Analysis
👞 Leather Shoe Uppers（Full Leather Shoe Uppers）
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Leather Shoe Uppers"?
Leather Shoe Uppers are the upper part of a shoe that covers the foot, excluding the sole. In international trade, they are classified based on material and state of completion:
- Finished Shoe Uppers (Part of a Shoe):
These are semi-finished goods intended to be assembled with a sole. They are considered "components" or "parts" of footwear. - Raw Material vs. Component:
The key distinction lies in whether the item is a "piece of leather" (Chapter 41) or a "shoe part" (Chapter 64). Since these are specifically shoe uppers, they fall under Chapter 64 (Footwear, Gaiters, and the Like).
⚠️ Key Distinction Point:
- If it is just leather hides/skins without shaping → Chapter 41
- If it is shaped/formed for a shoe (upper) → Chapter 64 (HS Codes: 6403, 6406)
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Material/State |
|---|---|---|---|
6403.99.90.65 |
Other footwear with leather uppers, other, other, other | Finished leather shoe uppers ready for assembly; matches "leather upper" attribute | ✅ Leather Upper |
6403.99.90.71 |
Other footwear with leather uppers, other, other, other | Explicitly named "leather shoe upper"; core material is leather | ✅ Leather Upper |
6406.10.10.00 |
Parts of footwear; uppers, whether or not attached to other soles | Generic leather shoe uppers; intended as shoe parts | ✅ Leather Part |
6406.10.05.00 |
Parts of footwear; uppers, whether or not attached to other soles | "Full leather" uppers; matches "leather or synthetic leather" limit | ✅ Full Leather |
🔍 Key Reminder:
- All items must be clearly identified as "Shoe Uppers" or "Parts of Footwear" in the declaration.
- Misclassifying as "Footwear" (finished shoes) can lead to significant duty differences.
- The term "Full Leather" implies high-quality leather material, affecting the specific sub-heading.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. 6403.99.90.65 & 6403.99.90.71 —— Leather Shoe Uppers (Section 6403)
| Item | Content |
|---|---|
| Base Tariff Rate | 10.0% (Ad Valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% (Specific provision for certain leather products) |
| Total Tariff Rate | 20.0% |
| Tax Calculation | CIF Value × 20% |
| De Minimis Eligibility | ❌ No (High duty rate excludes low-value exemption) |
| Legal Basis Path | USITC:6403.99.90.65/71 → SECTION_122:10% |
📌 Explanation:
- "Base Tariff 10%": Standard MFN rate for leather footwear parts.
- "Section 122 Tariff 10%": A specific additional duty applicable to certain leather articles imported from China.
- Total 20%: This is the effective rate for these codes. Note that Section 301 does not apply here, but Section 122 does.
🎯 2. 6406.10.10.00 & 6406.10.05.00 —— Footwear Parts (Uppers)
| Item | Content |
|---|---|
| Base Tariff Rate | 8.5% (for .05) / 10.0% (for .00, depending on exact sub-classification) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 26.0% (for .05) / 20.0% (for .00, if no Section 301) |
| Tax Calculation | CIF Value × Rate |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:6406.10.xx.xx → SECTION_122:10% → SECTION_301:7.5% (if applicable) |
📌 Note:
- Code6406.10.05.00: Specifically for "Full Leather" uppers. The total tariff is 26.0% (8.5% Base + 7.5% Section 301 + 10% Section 122).
- Code6406.10.10.00: If classified under this generic part code, the total tariff may be 20.0% (10% Base + 10% Section 122, assuming no Section 301 applies to this specific sub-listing).
- Crucial Difference: The choice between6403and6406affects the Base Rate and Section 301 applicability.6406often attracts the 7.5% Section 301 surcharge, increasing the total cost to 26%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify "Leather Upper," material type (e.g., cowhide, suede), and dimensions. |
| ✅ Technical Drawing/Pattern | ✔️ | To prove it is a "shoe upper" and not a raw leather piece. |
| ✅ Product Photos | ✔️ | Clear images showing the shape, stitching, and material texture. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Leather Shoe Uppers" or "Parts of Footwear," NOT "Shoes." |
| ✅ Packing List | ✔️ | List units clearly as "Uppers" to avoid confusion with finished goods. |
| ✅ Certificate of Origin | ✔️ | To determine eligibility for any preferential tariffs (though limited for China origin). |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Name it 'Upper', not 'Shoe'; Material 'Leather', not 'Fabric'; Avoid '301' Trap!”
| Situation | Correct Declaration | Wrong Approach |
|---|---|---|
| Leather Shoe Uppers | 6403.99.90.65 or 6403.99.90.71 |
Misdeclare as "Finished Shoes" → Higher Duty |
| Full Leather Uppers | 6406.10.05.00 |
Use generic code → May trigger 301 surcharge (26%) |
| Generic Leather Parts | 6406.10.10.00 |
Under-declare value → Penalty |
| Raw Leather Hides | Chapter 41 |
Declare as "Shoe Uppers" → Wrong Classification |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Uppers | Provide customer design files to prove specific shape; avoid "generic" classification. |
| "Full Leather" Claim | Ensure material proof matches the "Full Leather" description to justify 6406.10.05.00 if applicable, but be aware of the higher 26% rate. |
| Mixed Materials | If the upper has non-leather components (e.g., lining, reinforcement), declare accurately; misdeclaration can lead to audits. |
| Section 122 Applicability | Verify if your specific product falls under the Section 122 list (10% surcharge); this is mandatory for leather uppers from China. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6403.99.90.65 / 6406.10.05.00 |
20% - 26% | None (General) | Section 122 (+10%) is key; Section 301 may add 7.5%. |
| 🇨🇳 China | 6403.99.90.65 |
~10% | N/A | Low entry barrier for domestic sales. |
| 🇪🇺 EU | 6403 / 6406 |
~10-14% | CE (if applicable), REACH | No Section 122 equivalent; stable tariffs. |
| 🇬🇧 UK | 6403 / 6406 |
~12-16% | UKCA (if applicable) | Post-Brexit tariffs may differ slightly from EU. |
| 🇦🇺 Australia | 6403 / 6406 |
~5-10% | None | FTA may offer reduced rates for some origins. |
📌 Conclusion:
- USA is the highest-cost market due to Section 122 and potential Section 301 surcharges.
- China-origin leather uppers face a 20-26% effective duty in the US.
- Consider supply chain diversification if targeting the US market to mitigate tariff risks.
📌 VI. Common Errors & Pitfall Guide (Blood and Tears Lessons)
❌ Mistake 1: Declaring "Leather Shoe Uppers" as "Finished Leather Shoes"
👉 Consequence: Wrong HS Code, potential anti-dumping duties or higher tariffs → Seizure!
❌ Mistake 2: Ignoring Section 122 tariff
👉 Consequence: Underpayment by 10% → Back Taxes + Penalties!
❌ Mistake 3: Misclassifying "Full Leather" as generic parts to avoid 301
👉 Consequence: Audit failure → Higher Duties (26%) + Legal Action!
❌ Mistake 4: Not providing material proof for "Leather"
👉 Consequence: Customs may downgrade to synthetic materials or reject entry → Delays!
✅ Correct Practice:
"Leather Shoe Uppers, Full Grain Cowhide, Unsoled, For Men's Dress Shoes, Model XYZ, Compliant with Section 122"
🎯 VII. Conclusion: Precise Classification, Cost Control!
🎯 Remember the Mantra:
🔹 “Leather Uppers, Chapter 64; Section 122 adds 10%; Section 301 adds 7.5%; Total 20-26%!”
🔹 “HS Code Determines Tax; 10% Difference Can Kill Profit!”
📌 Pro Tip:
If your leather uppers are sourced from Vietnam, Mexico, or India, you may exempt from Section 122 and Section 301, reducing the total tariff to Base Rate Only (8-10%).
Recommend Advance Ruling application to US CBP for definitive classification.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Material Certificates + Apply for HS Code Advance Ruling
🚀 Let your leather uppers clear smoothly, reduce costs, and boost profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Deserves Precise Calculation!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.