Abaca Fiber Men's Boat Shoes from United States
Men's boat shoes with uppers made from abaca (Manila hemp) fibers, a vegetable textile material. The abaca fiber forms the greatest external surface area of the upper, classifying them under tariff item 6405.20.90 as other footwear with textile uppers. The rubber sole is secondary in surface area contact with the ground.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the abaca fiber is the dominant upper material by external surface area, as per Chapter Note 4(a)
• Declare the correct HS code 6405.20.90 to avoid penalties
• Verify the rubber sole does not exceed the textile upper in surface area