Leather-Trimmed Cotton Hiking Boot Upper from Canada
Prefabricated upper for hiking boots featuring full-grain leather as the primary external material with minimal cotton fabric accents, totaling under 50% textile surface area. Complies with HTS 6406.10.72.00 for cotton-based uppers dominated by leather/rubber elements. Includes ankle reinforcements but no outer sole attachment.
Duty Rate — Canada → United States
21.2%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Conduct surface area calculations using digital imaging to precisely document <50% textile compliance during customs review
• Label shipments clearly as 'footwear uppers - no soles attached' to prevent misclassification as completed footwear