Youths Composite Toe Leather Work Boots from Canada
Leather ankle boots for young male workers in warehouses, with composite toe caps and slip-resistant rubber soles. Covered by HTS 6403.91.60.10 as work footwear for youths/boys with leather uppers. Material determination ignores reinforcements per Chapter Note 4.
Duty Rate — Canada → United States
18.5%
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
• Age-appropriate sizing documentation prevents reclassification as adult footwear
• Test upper for leather content; woven textiles with plastic layer count as plastics