Men's Leather Racing Jacket from Canada
A full-length leather jacket designed for motorcycle racing with reinforced elbows and zippered vents. Made primarily from cowhide leather, it qualifies under HTS 4203.10.40.85 as men's apparel of leather. The protective features do not alter its classification as clothing.
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
• Verify leather content exceeds 50% for composition leather rules; obtain tanning certificates to prove origin
• Avoid misclassification as protective gear by emphasizing fashion use
• Label country of origin prominently on garment