Leather Boot Tongue from Canada
A flexible leather piece that forms the tongue of hiking or work boots, attached during assembly. Under HTS 6406.90.60.00 as an 'upper' part of leather footwear, where leather provides the primary external surface. Reinforcements like edging ignored per Note 4(a).
Duty Rate — Canada → United States
10%
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
• Supply CAD drawings showing integration into uppers to confirm footwear part status
• Test for 'naked eye' leather visibility if minor textile linings present