Boys Western Boot Leather Upper from Canada
Shaped leather upper with pull tabs and shaft for boys' cowboy boots, formed but sole-less. Fits HTS 6406.10.05.00 as boys' leather footwear upper.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Confirm 'boys' via age-appropriate sizing (e.g
• up to US youth 6Y)
• Ornaments like conchos classify separately if detachable (Chapter 83/96)
• External surface must be leather-dominant; dyed textiles underneath ignored