Men's Work Boot Leather Reinforced Textile Upper from Canada
Durable formed upper for men's safety work boots with textile mesh base and thick leather reinforcements covering >50% external area for abrasion resistance. Classed in 6406.10.20.31 as men's textile uppers with predominant leather surface.
Duty Rate — Canada → United States
20.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include material breakdown reports certifying leather surface dominance per note 4(a)
• Avoid bulk packaging that suggests sets with soles, risking reclassification as finished boots