Boys' Leather School Shoes from Canada
Polished leather oxford-style shoes for boys, with leather uppers and leather soles suitable for school uniforms. HTS 6403.59.60 applies to boys' footwear with leather outer soles and uppers, excluding sports designs.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Label footwear clearly with HTS and material content; boys' sizes must align with youth/boy definitions
• Maintain invoices showing retail vs. bulk packaging to avoid set classifications