Leather Deck Shoes from Canada
Casual leather boat shoes with non-marking soles, featuring full leather uppers for nautical style. Leather dominates the external upper surface per tariff notes. HTS 6405.10.00 applies to these low-cut, other footwear types.
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
• Document sole material composition to distinguish from rubber-dominant soles in 6402/6403
• Use photos and diagrams in entries showing upper surface area for leather verification