Youths' Leather Welt Hiking Boots from United States
Youths' hiking boots with premium leather uppers and welted rubber soles for rugged trails, designed as sports footwear. They qualify under subheading note 1(a) as designed for a sporting activity (hiking), with leather uppers dominating the external surface.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the boots are designed for hiking (e.g
• ankle support, tread pattern)
• Ensure the leather upper is the dominant material
• Keep records of the product's hiking-specific features