Men's Cowboy Boot Leather Textile Upper from United States
This is a pre-assembled upper for men's cowboy boots, combining a full-grain leather exterior with a textile lining. The leather covers more than 50% of the external surface area, including decorative stitching reinforcements, making it a leather-dominant upper. It falls under tariff item 6406.10.99 as an 'other' upper of non-textile material, not elsewhere specified.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole, as that would shift classification to complete footwear
• Declare the constituent material of the upper accurately, as leather-dominant uppers may qualify for different tariff treatment
• Keep records of the material composition to support your classification if questioned by the CBSA