Women's Leather Welt Chukka Boots from Canada
Desert-style chukka boots with two-eyelet leather uppers and resoleable welted rubber soles, ideal for casual wear. Classified as welt footwear in 6403.99.40 due to leather uppers and non-sports purpose.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Distinguish from sports boots by excluding spike/cleat provisions per subheading note
• Measure external upper surface carefully; leather must predominate
• CBP often examines boot height; document as 'low-cut' if under 6 inches