Fabric Vamp Lining from United States
Soft textile lining material cut to shape for the vamp (front upper) of women's dress shoes, providing moisture-wicking comfort. These unattached upper parts of textile materials are classified under tariff item 6406.90.90 as other footwear parts.
Duty Rate — United States → Canada
5%
Import Tips
• Confirm the lining is not attached to an outer sole
• Provide a detailed description of the textile material for tariff classification
• Retain samples for CBSA inspection if requested