Women's Patent Leather Welt Ankle Boots from United States
Women's patent leather ankle boots with a shiny finish, traditional welt construction, and leather soles. The patent finish does not alter the leather classification, and the ankle height and leather sole place them under this tariff item for other leather footwear.
Duty Rate — United States → Canada
18%
Import Tips
• Patent leather is still considered leather for tariff purposes, so no special documentation is needed for the finish
• Confirm the sole is leather, not a plastic imitation, to avoid reclassification
• Keep the welt construction details available for CBSA verification