Women's Leather Moccasins from Canada
Soft women's leather moccasins featuring stitched rubber soles for comfort. Classified in 6403.99.75.60 as women's other leather upper footwear valued not over $2.50/pair. Meets criteria excluding sports footwear and accessories.
Duty Rate — Canada → United States
17%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document exclusion of trims (eyelets, buckles) from upper material calculation
• Use photos/measurements proving leather > other materials on external upper
• Beware de minimis rules; small leather areas may trigger textile classification