Men's Waterproof Steel Toe Leather Boots from Canada
Goatskin leather boots with steel toe-caps and waterproof membrane, rubber soles for construction sites. Under HTS 6403.40.60.00 as other protective metal toe-cap footwear with leather uppers. Membrane doesn't alter external leather surface dominance.
Duty Rate — Canada → United States
18.5%
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
• Prove leather external surface > plastics via photos/cross-sections per note 4(a)
• Disclose any Gore-Tex linings but emphasize outer leather for classification