Men's Waterproof Leather Logger Boots from Canada
Heavy-duty leather boots for logging and forestry work, featuring ankle coverage, high traction rubber soles, and water-resistant treatment. Fits HTS 6403.91.60.10 for men's work footwear with leather uppers. Outer sole material is rubber with greatest ground contact per Chapter Note 4(b).
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document water resistance via material specs; distinguish from 'protective active footwear' in 6402.99 which requires coated textiles over $24/pair
• Label clearly as work footwear to avoid scrutiny; include end-use declarations
• Check for composite leather in soles, but confirm rubber dominates ground contact