Girls' Cowhide Moto Jacket from Canada
Asymmetrical zipper cowhide motorcycle-style jacket for girls, with quilted lining and protective elbows. Classified in HTS 4203.10.40.60 for girls' leather jackets as protective apparel per heading 4203 note.
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
• Label as 'protective clothing' if sport/moto use to justify leather classification
• Avoid Chapter 95 if marketed as toy-like or sports gear
• Include tannery certificates for authenticity