Import Duty for Uppers And Parts Thereof Other Than Stiffeners Of Which Over 50 Percent Of The External Surface Area Including Any Leather Accessories Or Reinforcements Such As Those Mentioned In Note 4a To This Chapter Is Leather

Belonging to the Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes category (Chapter 64), this code is used for Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: > Uppers and parts thereof, other than stiffeners: > 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 > Other under the Uppers and parts thereof, other than stiffeners heading.

Calculation involves the ad valorem rate plus fees like MPF. For 6406.10.2061, check if your country of origin qualifies for special treatment here.