ThirtyTwo TM-2 Snowboard Boots from Canada
Team series snowboard boots with waterproof rubber/plastic uppers featuring articulated cuffs, not riveted to sole, for ankle protection in snowboarding. HTS 6401.92.30.00 applies directly via subheading note.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Label fiber/plastic content if blended; avoid misdeclaring as general boots
• Pitfall: Overlooking BOA systems as 'accessories' per Note 4(a)