Leather Pilot Boots for Adults from Canada
Soft leather ankle boots with rubber soles modeled after aviator styles for general adult use. Leather upper qualifies under 6403.91.90 as non-sports, other persons footwear. Lacks specialized sporting features.
Duty Rate — Canada → United States
70%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
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
• Emphasize casual/fashion end-use over aviation to avoid end-use investigations
• Sample testing for leather authenticity prevents disputes at entry
• Declare unit value per pair accurately for 'other' subheading rates