Unisex Deck Shoes with Leather Soles from Canada
Boat deck shoes with non-marking leather soles and breathable textile mesh uppers. HTS 6404.20.60 applies due to textile-dominant uppers and leather outer soles meeting Chapter Note criteria.
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
• Conduct durability tests on soles to confirm leather qualifies as outer sole material
• Include care labels specifying textile content to support classification