Infants' Composition Leather Windbreaker from Canada
Lightweight windbreaker jacket for infants made from composition leather (bonded leather sheets), with hood and snap closures for easy dressing. Falls under HTS 4203.10.40.60 as infants' apparel of composition leather, per chapter definition including patent laminated leather.
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 and certify composition leather content to distinguish from plastic sheeting (excluded under Note 2(A)(a))
• Use size charts proving 'infants'' sizing (under 24 months) for correct subheading
• Avoid bulk packaging that mimics wholesale textiles, risking reclass to Chapter 62