Women's Leather Loafers from Canada
Casual women's leather loafers with rubber outer soles, perfect for office or daily wear. HTS 6403.99.75.60 applies to these low-value ($≤2.50/pair) leather upper shoes designed for women, excluding sports types. Leather provides the predominant visible upper surface.
Duty Rate — Canada → United States
17%
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
• Label clearly as 'women's' to match subheading; unisex marketing risks audit
• Test outer sole for rubber/plastics contact area >50% with ground for compliance
• Retain production records proving value under threshold to counter undervaluation claims