Synthetic Hiking Boot Upper from Canada
Pre-assembled upper for hiking boots made of synthetic textile with visible plastic overlays for waterproofing. Qualifies as HTS 6406.10.50.00 'other formed uppers' as it lacks outer sole and fits Chapter Note 3(b) for plastics-inclusive textiles.
Duty Rate — Canada → United States
36.2%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document waterproof features but confirm no full sole attachment to stay in parts heading
• Use HTS advisory rulings for uppers with laminates to confirm surface area dominance
• Avoid bundling with heel cushions, which are separate under 6406.20