Bonded Leather Chelsea Boot Upper from United States
An elastic-sided formed upper of bonded composition leather for ankle Chelsea boots, sized for adults. The greatest external surface is leather per Chapter note 4(a), qualifying it as a part of footwear.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole
• Clearly indicate that the upper is made of composition leather, as this may affect duty rates
• Provide documentation of the material composition