Leather Heel Cushion from Canada
A padded leather cushion inserted into the heel area of boots for comfort. It qualifies under HTS 6406.90.60.00 as 'heel cushions and similar articles' made of leather, a specified footwear part. Excludes outer sole components per Chapter Note 2.
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
• Demonstrate via cross-sections it's an internal cushion, not ground-contacting, to avoid outer sole duties
• Batch imports with invoices specifying 'for footwear heel cushioning only' for valuation
• Avoid combining with trimmings like buckles, which classify in 9606