Men's Leather-Look PVC Ankle Boots from Canada
These men's ankle boots feature uppers made primarily of PVC plastic with a rubber outer sole, covering the ankle and valued over $12 per pair. They are casual footwear not designed for sports, fitting 6402.91.90.35 as other non-sports footwear for men with rubber/plastics uppers and soles. The PVC upper dominates the external surface area per Chapter Note 4(a).
Duty Rate — Canada → United States
30%
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
• Verify upper material surface area exceeds 50% rubber/plastics via naked eye test (Chapter Note 4(a)); document with photos
• Provide value invoices proving over $12/pair to avoid downclassification to lower subheadings
• Label clearly as men's footwear; mislabeling as unisex can trigger audits