Cotton Baseball Shoe Upper from Canada
A prefabricated upper for baseball cleats made primarily of cotton fabric with leather reinforcements and rubber eyelets, where textile materials cover less than 50% of the external surface area per Chapter Note 4(a). This classifies under HTS 6406.10.72.00 as a footwear upper not yet attached to a sole. The design includes provisions for cleat attachment but excludes outer soles.
Duty Rate — Canada → United States
21.2%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify external surface area measurements exclude accessories like leather patches per Chapter Note 4(a) to confirm <50% textile classification
• Provide detailed material breakdowns and photos in entry documentation to avoid reclassification as a textile article