Budget Hiking-Style Shoes from Canada
Trail-inspired low shoes with textile mesh upper and rubber sole, for light outdoor use, valued low. HTS 6404.19.79: textile upper (greatest surface), rubber sole, $3-$6.50/pair, not true sports footwear lacking spikes.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Distinguish from sports via design; no spike provisions keeps it non-sports per subheading note
• Test for water protection; if coated textile and >$24/pair, may qualify as protective active under other subs
• Provide wear-test evidence if sole textile questioned for durability per US note