Men's Leather Boat Shoes from Canada
Casual men's moccasin-style boat shoes with leather upper and non-marking rubber sole for nautical leisure. Classified in 6403.99.60 for men's other leather footwear, lacking sports cleats or spikes. Leather provides primary external surface.
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
• Document non-slip rubber sole composition; ensure not interpreted as sports per subheading note
• Use detailed photos showing leather dominance on upper for CBP review