Men's Wholecut Leather Dress Shoes from Canada
Seamless one-piece leather upper dress shoes with welted rubber soles for men. 6403.99.40.55 covers these as other welt footwear despite minimal seams. Construction method doesn't affect leather upper classification.
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
• Document single-piece leather cutting process to support 'other' classification
• High-value items need detailed invoices showing construction value breakdown
• Beware reclassification if minimal leather deemed 'accessory' coverage