Cotton Textile Shoe Upper from Canada
A pre-formed upper made primarily from cotton textile fabric, designed to be attached to a shoe sole during footwear assembly. It falls under HTS 6406.10.77.00 as it is a cotton upper part of footwear, not a stiffener, with cotton as the dominant external surface material per Chapter Note 4(a).
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
• Verify cotton content exceeds 50% by weight and document fiber analysis to confirm classification under cotton subheading
• Provide assembly diagrams showing the upper is not attached to an outer sole to distinguish from finished footwear in Chapter 64 headings
• Avoid common pitfalls like classifying with reinforcements; per Chapter Note 4, ignore accessories for material determination