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
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
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