Boys' Patent Leather Dress Jacket from Canada
Shiny patent leather dress jacket for boys, with single-breasted front and notched lapels. HTS 4203.10.40.30 covers men's/boys' leather coats including patent leather per Chapter definition. Perfect for formal occasions.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test shine layer to confirm genuine patent leather vs. plastic exclusion
• Declare age-appropriate sizing to leverage boys' subheading
• Separate bandoliers or braces if bundled