Men's Leather Hiking Boots from Canada
These ankle-high leather boots feature rubber outer soles and genuine leather uppers, designed for rugged outdoor use but not qualifying as sports footwear. They cover the ankle and are intended for general consumers, not specifically for athletic activities with spikes or cleats. Classification under 6403.91.90.51 reflects the leather upper (greatest external surface area) and non-sports design per subheading note.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify leather origin with certificates from headings 4107 or 4112-4114 to confirm upper material dominance by external surface area
• Document that boots do not meet sports footwear criteria (no spikes/provisions) to avoid reclassification
• Label footwear clearly with material composition; pitfalls include mismeasuring upper surface area including reinforcements