Leather Panel Casual Sneaker Upper from Canada
Formed upper for casual sneakers with mesh textile and leather panels exceeding 50% external surface for premium look. HTS 6406.10.20.61 applies as textile-based upper with leather dominance excluding minor accessories per Note 4(a).
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
• Use digital surface mapping for accurate >50% leather documentation during Customs review
• Declare as 'unfinished footwear upper' to distinguish from complete shoes
• Watch for quota applicability on certain leather goods; check current HTS annexes