Unisex Leather Deck Shoes from Canada
Casual deck shoes with leather uppers and non-marking rubber soles for boating or everyday use. Classified in 6403.99.90 as other persons' footwear over $2.50/pair; lacks sports provisions like spikes. Leather upper dominates external area.
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
• Prove non-sports design with specs; no cleat provisions per subheading note
• Value declarations must reflect retail pricing, not wholesale
• Avoid industrial markings that suggest occupational use reclassification