Rubber-Reinforced Cotton Soccer Cleat Upper from Canada
Upper assembly for soccer cleats with rubber overlays and plastic reinforcements dominating over 50% of the external surface, despite cotton base fabric. Falls under HTS 6406.10.72.00 as it meets the <50% textile criterion including accessories. Designed for spike attachment but imported without sole.
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
• Include engineering specs showing accessory surface areas (rubber/plastics) to substantiate non-textile dominance
• Use HTS explanatory notes references in invoices to support classification during liquidation