Leather Deck Shoes from Canada
Casual leather boat shoes with leather uppers and non-slip soles, but not sports footwear per Subheading Note. External leather surface prevails, fitting 6405.10.00.90.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Confirm no spike provisions; deck shoes often misclassified if laced like golf shoes
• Retail labeling must match HTS; avoid 'athletic' descriptors