Cotton Golf Shoe Upper with Leather Saddle from Canada
Prefabricated golf shoe upper where leather saddle and rubber detailing cover most of the external surface, with cotton mesh <50%. HTS 6406.10.72.00 applies due to dominant non-textile materials per Chapter Note 4(a). Excludes soles and stiffeners.
Duty Rate — Canada → United States
21.2%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document with surface area charts excluding reinforcements to prove <50% textile for audit defense
• Ensure commercial invoices specify 'parts of footwear - uppers only' to avoid Chapter 64 finished goods