Men's Patent Leather Formal Tuxedo Shoes from Canada
Shiny patent leather men's shoes for formal wear with welted rubber soles. 6403.99.40.55 applies; patent finish is surface treatment not changing base leather. Tuxedo styling irrelevant for HTS.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Patent leather must derive from true leather base per Chapter Note 3
• High gloss doesn't affect material measurement rules