Leather-Trimmed Textile Hiking Boot Upper from Canada
A formed upper for hiking boots made primarily of textile materials with over 50% of the external surface area covered by leather reinforcements and accessories, such as ankle patches and edging. This meets HTS 6406.10.20 as it qualifies as a formed upper where leather constitutes the dominant external surface per chapter note 4(a). It is imported without the outer sole for assembly into complete 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 leather covers >50% external surface including reinforcements via detailed photos and material breakdown to avoid reclassification
• Provide lab tests confirming leather from headings 4107 or 4112-4114 as per chapter notes; retain supplier certifications