Plastic Oxford Dress Shoes from Canada
Men's oxford-style dress shoes featuring plastic uppers (vinyl faux-leather) >90% surface area, rubber sole. Business casual, no foxing. 6402.99.31 classification.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Disclose synthetic materials clearly vs 'faux leather' ambiguity
• Document lace/eyelet exclusion from surface calculations
• Ensure shine/finish doesn't mimic genuine leather visually