Women's Tan Leather Western Ankle Boots from Canada
Classic women's western-style ankle boots featuring leather shafts covering the ankle, pointed toes, and rubber lug soles for versatile wear. Under 6403.91.90.45 for other women's leather upper footwear with rubber soles, non-sports. Leather dominates upper external surface.
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
• Certify leather tanning process matches HTS definitions to avoid plastics misclassification
• Measure sole ground contact excluding accessories per Note 4(b) and US Note on textiles
• Separate decorative elements like buckles which classify elsewhere if imported loose