Work Shoe Textile Upper from Canada
Reinforced formed upper of synthetic textile for safety work shoes, valued not over $3/pair. HTS 6406.10.25.00 covers this as a footwear part where textile provides greatest external area, excluding toe caps or stiffeners. Intended for industrial shoe manufacturing.
Duty Rate — Canada → United States
43.6%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Certify absence of leather per Chapter Note 2(b) to stay in textile subheading
• Use HTS advisory rulings for borderline industrial vs retail end-use determinations
• Prevent valuation inflation by excluding assembly labor in import price declarations