ThirtyTwo TM-2 Double BOA Snowboard Boots from Canada
Freestyle snowboard boots with dual BOA lacing system, plastic shell, and rubber outsole. HTS 6402.12.00.00 due to explicit snowboard boots definition in subheading note 1(b) with plastics/rubber dominant materials.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Include user manuals demonstrating snowboarding design to support sports footwear claim
• Measure external surface areas precisely for material dominance per chapter note 4(a)
• Watch for BOA dials; if considered accessories, they don't affect upper material determination