Boys' Patent Leather Dress Jacket from Japan
A boys' dress jacket made of shiny patent leather, featuring a single-breasted front and notched lapels, designed for formal occasions. Patent leather is explicitly included in the definition of leather under Chapter 42, and the jacket qualifies as an article of apparel under tariff item 4203.10.00.
Duty Rate — Japan → Canada
13%
Import Tips
• Ensure the jacket is made entirely of patent leather or composition leather; if it has fur lining or trim, it may be excluded from this heading
• Declare the value in Canadian dollars and keep the commercial invoice with the leather composition clearly stated
• Verify if the jacket qualifies for preferential treatment under a free trade agreement to reduce duty