Women's Leather Ballet Flats from Canada
Delicate women's ballet flat shoes with soft leather upper, minimal welt construction, and flexible rubber outer sole. Classified in 6403.99.40.80 as women's welt footwear with leather uppers, not sports-related. Features bow detailing typical of fashion flats.
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
• Flexible welts still qualify; distinguish from cemented construction
• Bow/ornaments ignored for material determination per Chapter Note 4
• Size 5-10 women's range; avoid unisex labeling pitfalls