Cotton Sneaker Tongue Panel from Canada
A detachable cotton fabric panel used as the tongue in athletic sneakers, providing cushioning and ventilation. Classified under HTS 6406.10.77.00 as a part of a cotton footwear upper, separate from stiffeners or outer soles.
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
• Label clearly as 'footwear upper part' and include technical specs proving integration with uppers, not standalone apparel
• Conduct surface area tests per Chapter Note 4(a) to confirm cotton dominance, excluding any minor leather trims
• Watch for bulk packaging pitfalls; retail-packed items risk reclassification as finished articles