Men's Cheap Leather Sole Textile Moccasins from Canada
Low-cost men's moccasin slippers featuring soft textile uppers and composition leather soles with compliant rubber/plastics content (<50%, ≥10% by weight). Valued at or below $2.50/pair, these indoor/outdoor shoes match 6404.20.20.30 criteria perfectly.
Duty Rate — Canada → United States
25%
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
• Retain supplier affidavits on material weights to defend against CBP queries on 50%/10% rule
• Classify as finished footwear, not parts; excludes pegs/eyelets per heading 6406 note
• Avoid retail packaging that implies higher value, triggering reappraisals