Boys' Leather Penny Loafers Leather Sole from Canada
Boys' classic penny loafers in full-grain leather upper with leather outer sole for school or dress-up. HTS 6403.59.60.80 for other boys' footwear with leather components dominant per notes 4(a)/(b); not protective or sports.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Age-appropriate sizing declaration critical; boys' under 13Y equiv. to prevent adult reclass
• Avoid bulk packaging—retail units easier for 'footwear' vs parts
• Document no rubber foxing; pure leather sole key differentiator