Composition Leather Business Tote from United States
A structured tote made from bonded composition leather for office use, akin to a briefcase. Composition leather is included in the definition of leather for this chapter, so it falls under tariff item 4202.11.00.
Duty Rate — United States → Canada
11%
Import Tips
• Confirm the composition leather meets the legal definition of leather in Chapter 42
• Keep a sample or technical data sheet for CBSA verification
• Ensure the tote is not classified as a handbag, which may fall under a different subheading