Black Leather Cap Toe Balmoral Shoes Welted from Canada
Formal black cap toe Balmoral oxfords with closed lacing, leather uppers, and hand-welted rubber soles for ankle coverage. Precisely HTS 6403.91.30 as welt footwear outside sports definitions. High polish finish.
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
• Differentiate from glued soles with cross-section images
• Value pairs correctly; over $12/pair typical for this class
• Check for ornamental metal not affecting classification