Men's Nylon Boat Mocassins from Canada
Water-resistant nylon upper moccasin-style shoes with rubber sole, valued $10.25/pair. Classifies 6404.19.89.90: textile upper (nylon), rubber sole, non-sports, specified value.
Duty Rate — Canada → United States
30%
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
• Nylon textile visible layer qualifies despite water resistance
• Not 'protective active' per US note lacking coated fabric and over $24 value
• Confirm commercial value excludes retail markup