Men's Leather Boat Shoes from Canada
Casual leather moccasin-style shoes with non-marking rubber soles and leather laces for nautical fashion. Under 6403.99.90.71 for other leather uppers, over $2.50/pair, lacking sports features like cleats. Upper leather exceeds other materials externally.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Photographic evidence of upper construction aids in proving leather surface dominance
• Declare accurate pair values; bundles under $2.50 risk lower-value subheadings
• Check for inadvertent sports classification if siping resembles cleats