Men's Composition Leather Parka from Canada
Insulated parka jacket for men made from composition leather (bonded leather sheets), with hood and drawstring waist. HTS 4203.10.40.30 applies to men's leather coats explicitly including composition leather per Chapter notes. Designed for cold weather without fur exceeding trimming limits.
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
• Retain production records showing leather base layer >50% to validate composition leather claim
• Inspect for plaiting materials which exclude from Chapter 42 per note 2(B)(b)
• File entries with detailed photos to preempt disputes on jacket vs. coat distinction