Mixed Leather Textile Dance Shoe Upper from Canada
Ballet or dance shoe upper of satin textile with leather straps and reinforcements covering 52% external area, qualifying under 6406.10.70.00. Leather includes functional ankle supports visible externally. Supplied as parts for specialty footwear.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide manufacturing specs showing intended footwear assembly to support parts classification
• Test for 'external surface area' using naked eye visibility as specified in Chapter Note 4
• Avoid pompons or trims that could classify portions under heading 6406 exclusions