Youths Leather Hiking Boots from Canada
Ankle-high leather boots for youths (boys) with rubber soles for trail use, but without waterproof coating or sports provisions. HTS 6403.91.60.90 applies as other men's/youths/boys leather upper footwear, not qualifying as protective active per US note. Leather dominates upper surface area.
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
• Conduct surface area measurements for uppers; reinforcements don't count per note 4(a)
• Age-appropriate sizing documentation prevents reclassification to adult categories