Under Armour Charged Plastic Training Shoes from Canada
Versatile plastic training shoes with rubber outsoles engineered for cross-training, valued at $10/pair. Classified in 6402.19.70.61 as other sports footwear where plastics form the greatest upper surface per Chapter rules.
Duty Rate — Canada → United States
27%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use CBP's footwear material breakdown tool for pre-shipment verification
• Document sports functionality via prototypes or ads to support classification