Footwear Uppers and Upper Parts (Except Stiffeners)

Several 10-digit lines under 6406.10 — including 6406102500, 6406103000, 6406103500, and 6406104000 — are defined by the customs value of the upper per pair (e.g., under $3, $3–$6.50, $6.50–$12, over $12). The applicable value is the transaction value of the upper itself, not the finished shoe. Importers should ensure that commercial invoices separately state the per-pair value of uppers when they are shipped as components, because CBP will use that declared value to assign the correct tariff line.

A formed upper has been assembled and shaped to approximate the contour of the foot — it is ready to be lasted and attached to a sole. Unformed cut pieces or flat components that require further assembly before lasting are generally classified as parts rather than formed uppers. CBP looks at whether the component has been assembled into a three-dimensional shape that corresponds to a specific shoe last; technical drawings and production-stage photographs are useful evidence when the status is disputed.