Composition Leather Work Belt from Japan
A durable belt made of bonded composition leather, with a heavy-duty buckle, intended for industrial or casual work wear. Composition leather is explicitly covered under heading 42.03, and this belt qualifies as an apparel accessory under tariff item 4203.30.00. The heavy-duty buckle does not change its classification.
Duty Rate — Japan → Canada
9.5%
Import Tips
• Verify that the composition leather is made of leather fibers, not plastic, to avoid reclassification
• Declare the belt as an apparel accessory, not industrial equipment
• Ensure the buckle is not considered a separate fitting that could affect classification