Women's Leather Welt Loafers from Canada
Classic women's loafers constructed with a leather upper and welted construction using a stitched welt between the upper and outsole, featuring a rubber outer sole. Classified under HTS 6403.99.40.80 as welt footwear for women with leather uppers and non-sports design. The predominant leather upper material and welt construction determine this specific subheading.
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
• Verify leather upper constitutes greatest external surface area per Chapter Note 4(a); document tanning process for authenticity
• Provide welt construction evidence (photos/stitch details) to customs to avoid reclassification as non-welt