64061070

HS code 6406.10.70.00 (Chapter 64 "Footwear, gaiters"; Heading 6406 "Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof"; Subheading 640610 "Uppers and parts thereof, other than stiffeners") under the United States tariff schedule classifies "Of textile materials 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". United States customs apply MFN rate of Free, Column 2 rate 35%. Statutory unit of measure: prs.. 16 free trade agreement preferential rates are available for this code.