Women's Leather Dress Ankle Boots Leather Sole from Canada
Elegant women's dress ankle boots with leather uppers, slim leather outer soles, and low heels, covering the ankle for formal wear. Classified in 6403.51.90.30 as other women's leather footwear with leather soles, excluding sports types per subheading note. Upper and sole materials meet Chapter Note definitions for leather.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Use surface area measurements to prove leather upper dominance; photos/videos aid CBP review
• Avoid common pitfall of composite leather soles misdeclared as pure leather
• Pair with commercial invoice noting 'non-sports, women's ankle footwear' explicitly