Polyester Trail Running Budget Shoes from Canada
Budget trail running shoes with polyester textile uppers and hybrid soles where textile covers most ground area (non-durable, ignored per US note 5). Valued $5.50/pair, as training/sports footwear under 6404.11.75.90.
Duty Rate — Canada → United States
22.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Distinguish from 'protective active' (6402.91)—no water protection via lamination needed here
• Use detailed BOMs to prove material hierarchy and valuation