Fabric Vamp Lining from Canada
Soft textile lining material cut to shape for the vamp (front upper) of women's dress shoes, providing moisture-wicking comfort. HTS 6406.90.15 applies to such unattached upper parts of textile materials. Not an outer sole or excluded trimming.
Duty Rate — Canada → United States
24.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document as 'cut parts for footwear uppers' with patterns matching standard shoe designs
• Test for visible plastics layers; even thin coatings trigger rubber/plastics subheadings