Patent Leather Belt from Mexico
A shiny patent leather belt with a high-gloss finish and decorative buckle for evening wear. Patent leather is included in the Chapter 42 definition of leather, making this belt classifiable under tariff item 4203.30.00. The surface treatment does not change classification.
Duty Rate — Mexico → Canada
9.5%
Import Tips
• Ensure the patent finish is on genuine leather, not plastic, to avoid reclassification
• Declare the belt as an apparel accessory for evening wear
• Check if the decorative buckle contains precious metals, which may affect duty rates