Women's Black Leather Western Ankle Boots from Canada
Women's short western-style ankle boots with leather uppers, pull tabs, and Goodyear welted rubber sole. Classified in 6403.91.30.80 for women's welt footwear with leather uppers covering ankle. Traditional welt construction meets exact subheading criteria.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Use invoices specifying 'welt construction' and women's sizing (e.g
• US 5-10) for clear classification
• Test outer sole for leather vs rubber dominance—Chapter Note 4(b) ignores minor accessories