Mexican Tariff (TIGIE) · tariff fraction · HS 6406.10

6406.10.08.02

6406.10.08.02: Shoe uppers and parts: De materia textil, sin formar ni moldear.

Shoe uppers and parts

✓ Can be used in a customs declaration Data: Mexican Tariff (TIGIE), in force from 14 October 2026 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 6406 Partes de calzado (incluidas las partes superiores fijadas a las palmillas distintas de la suela); plantillas, taloneras y artículos similares, amovibles; polainas y artículos similares, y sus partes.
  2. 6406.10 Partes superiores de calzado y sus partes, excepto los contrafuertes y punteras duras.
  3. 6406.10.08 Partes superiores (cortes) de calzado.
  4. 6406.10.08.02 De materia textil, sin formar ni moldear.

What you pay

Importing into Mexico

Customs duty 20% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

6406.10 Uppers and parts thereof, other than stiffeners

UK Free Third-country duty 4 tariff lines EU 3% Third-country duty 2 tariff lines Türkiye 3% Third-country duty 3 tariff lines USA Free – 33.6% General (MFN) 16 tariff lines · average 9.6% · 2× specific or compound duty Canada Free – 8% General (MFN) 4 tariff lines · average 2% Brazil 16.2% General (MFN) 1 tariff line Argentina Free General (MFN) 63 tariff lines Peru 11% General (MFN) 1 tariff line New Zealand 5% General (MFN) 11 tariff lines Japan 3.4% – 25% General (MFN) 3 tariff lines · average 17.8% Taiwan 2% General (MFN) 5 tariff lines GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 23% General (MFN) 2 tariff lines Nigeria 10% General (MFN) 1 tariff line

Mexico lines: 6406.10

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N362483 U.S. CBP 15 July 2026 · 6406.10.65.00

    The tariff classification of a leather boot upper from the Dominican Republic

  • N361282 U.S. CBP 2 June 2026 · 6406.10.65.00

    The tariff classification of a leather boot upper from Dominican Republic

  • N337572 U.S. CBP 14 February 2024 · 6406.10.65.00

    The classification, country of origin, and marking of footwear parts from China

  • N328994 U.S. CBP 21 November 2022 · 6406.10.65.00

    The tariff Classification, Country of Origin and Marking of footwear uppers from China

  • 600013120 HMRC 19 June 2025 – 18 June 2028 · 6406 10 90 90

    Part of footwear, consisting of boot upper without an outer sole. Made of textile materials and plastic. This component is used in the manufacturing of footwear for kids.

29 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover:

  1. (a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

  2. (b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

  3. (c) worn footwear of heading 6309;

  4. (d) articles of asbestos (heading 6812);

  5. (e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or

  6. (f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2. For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.

3. For the purposes of this chapter:

  1. (a) the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

  2. (b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.

4. Subject to note 3 to this chapter:

  1. (a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

  2. (b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Chapter notes: Chapter 64 →

Tariff fraction 6406.10.08.02 is a line of the Mexican Tariff (TIGIE) under HS subheading 6406.10 (uppers and parts thereof, other than stiffeners).

The import duty (IGI) is 20%, and quantities are declared in Par.

For the same subheading, the UK duty is free, the EU duty is 3%, the Türkiye duty is 3%, the US duty is 0%–33.6%, the Canada duty is 0%–8%, the Brazil duty is 16.2%, the Argentina duty is free, the Peru duty is 11%, the New Zealand duty is 5%, the Japan duty is 3.4%–25%, the Taiwan duty is 2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 23% and the Nigeria duty is 10%.

Mexico imported goods of subheading 6406.10 worth US$14m in 2024; the largest supplier was the United States.

Questions and answers

What is the Mexico import duty for tariff fraction 6406.10.08.02?

The import duty (IGI) in the Mexican Tariff (TIGIE) is 20%; the supplementary unit is Par. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Mexico import these goods from?

For subheading 6406.10 as a whole, the largest supplier in 2024 was the United States (US$8m), followed by China.

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