Cotton Deck Shoes from Canada
Low-profile boat shoes with cotton canvas uppers and non-marking rubber soles, retail priced $4-$6/pair. Textile upper constitutes greatest external surface area; rubber provides ground contact per note 4. Classified here as everyday casual footwear, not sports or protective types.
Duty Rate — Canada → United States
47.5%
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 fiber content of textile upper for customs verification; use commercial invoices showing per-pair valuation; watch for leather reinforcements that could alter upper material determination