Canvas Casual Shoe Upper from Canada
Formed upper constructed from woven cotton canvas textile for everyday casual shoes, priced below $3/pair. Classified in 6406.10.25.00 due to its textile-dominant external surface and status as a footwear part without attached soles. Excludes trimmings like laces per Chapter Note 3.
Duty Rate — Canada → United States
43.6%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Conduct surface area tests per Chapter Note 4(a) to confirm textile as predominant material in uppers
• Avoid common pitfall of including soles in shipments, which would reclassify to complete footwear in Chapter 64
• Use commercial invoices specifying 'parts thereof' to differentiate from finished uppers in 6406.10.60