Women's Leather Espadrille Flats from Canada
Stylish women's flats with leather uppers and stitched leather soles over jute base, but leather dominant on ground contact. HTS 6403.59.90.61 for women's other leather footwear; leather upper surface prevails.
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
• Prove leather sole area exceeds jute per Chapter Note 4(b) with cross-sections
• Women's sizing (e.g
• US 5-10) supports subheading; include size charts
• Watch for textile sole misclassification if jute visible