Tariffs & Trade
Tariffs on Leather Footwear Uppers From Guatemala (2026)
Last verified: August 2026. Tariff rates are subject to change. This page is informational only and does not constitute legal or customs advice. Verify current rates with your customs broker before making sourcing decisions.
What Is the Current Duty Rate on Unformed Uppers From Guatemala?
- United States: ~10%. Guatemala qualifies for CAFTA-DR base-duty elimination on unformed leather uppers. A Section 301 surcharge (effective July 24, 2026) applies on top of the eliminated base rate, bringing the effective rate to 10%. This rate is stable under current policy.
- Canada: 0% under HTS 6406.10.99 00. Verify with your customs broker to confirm current classification and eligibility.
- European Union: 0% under the EU–Central America Association Agreement. The standard MFN rate on leather footwear parts (TARIC 6406 10 10 90) is 3%, but is fully liberalized under the agreement for qualifying Guatemalan goods. Verify with your customs broker to confirm current eligibility.
Guatemala vs. Other Sourcing Origins (Unformed Uppers Only)
The table below compares the approximate duty rate your factory pays to import unformed leather uppers from each origin into the US, Canada, and EU. Rates reflect current policy as of August 2026 and are subject to change.
| Origin | Into the US | Into Canada | Into the EU | Stability |
|---|---|---|---|---|
| Guatemala (UpperHand) | ~10% (CAFTA-DR base eliminated + Section 301) | 0% (HTS 6406.10.99 00) | 0% (EU–CA Association Agreement) | Stable |
| Mexico | 0% (USMCA) | 0% (CUSMA) | 0% (EU–Mexico Agreement) | At risk — USMCA under active review |
| China | High — MFN base + significant Section 301 surcharges | MFN rate applies (no FTA) | MFN rate applies (no FTA) | Volatile — subject to ongoing trade policy changes |
| Vietnam | MFN rate applies (no US FTA) + potential Section 301 exposure | MFN rate applies (no FTA) | 0% (EU–Vietnam FTA) | Moderate — US trade relationship under review |
| India | MFN rate applies (no US FTA) | MFN rate applies (no FTA) | MFN rate applies (no FTA) | Moderate — US-India trade negotiations ongoing |
Confirm all rates with your customs broker before making sourcing decisions. MFN rates and surcharges change frequently.
Why Guatemala’s Rate Is Stable
CAFTA-DR is a ratified trade agreement, not an executive order. Guatemala’s preferential access to the US, Canadian, and EU markets is grounded in treaty obligations that have been in place for years. There is no active US-Guatemala trade dispute, no ideological friction, and no geopolitical risk comparable to sourcing from Asia.
Mexico’s 0% rate under USMCA is currently lower than Guatemala’s, but USMCA is under active review and its terms are not guaranteed. Guatemala’s 10% is a known, stable cost. Mexico’s 0% is a moving target.
Learn more about why factories are nearshoring to Guatemala →
Questions About Your Specific Situation?
Duty classification depends on your product, your HTS code, your country of import, and your customs broker’s determination. We can share what we know from our own experience sourcing and exporting from Guatemala, but we are not customs brokers and this page is not customs advice.
Get in touch if you want to talk through the sourcing picture, or request a quote to start a conversation about capacity.