Leather Cowboy Boot Upper from Canada
A pre-formed upper made from genuine leather or composition leather, designed for assembly into adult cowboy boots. It features stitched detailing and shaft construction typical for western-style footwear. Classified under HTS 6406.10.10.00 as a formed leather upper for other persons (adults), not outer soles or stiffeners.
Duty Rate — Canada → United States
20%
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
• Verify leather origin complies with Chapter 64 notes (headings 4107, 4112-4114); provide tannery certificates
• Ensure upper is fully formed but not attached to any sole
• Common pitfall: classifying incomplete vamps as parts under 6406.90