Men's Leather Textile Hiking Boot Upper from Canada
Pre-formed upper for men's hiking boots made primarily of textile materials with over 50% leather on the external surface area, including reinforcements like ankle patches. Classified under HTS 6406.10.20.31 as a formed upper of textile where leather exceeds 50% external surface per Chapter Note 4(a). Used in assembly of outdoor footwear.
Duty Rate — Canada → United States
20.5%
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 external surface area calculation per Chapter Note 4(a), documenting leather coverage >50% with photos and material specs
• Obtain supplier certifications for leather from headings 4107/4112-4114 to avoid reclassification as non-leather
• Avoid common pitfall of including uppers attached to outer soles, which shift to finished footwear headings 6401-6405