Men's Leather Court Shoes from Canada
Leather shoes designed for indoor court sports like squash or handball with rubber pivot soles. Under HTS 6403.99.60.60 as other basketball-like shoes with leather uppers for men. No cleat provisions per sports note.
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
• Reference similar rulings for 'gym shoes and the like' scope
• Sole tread patterns must show athletic intent without sports features