Leather Mary Jane Flats from Canada
Classic leather Mary Jane flats with single strap, rubber soles, for women/girls casual wear. Predominant leather upper surface per Chapter rules. Low-value import due to synthetic leather blends within definition.
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
• Straps/buckles ignored in material calc; focus on main upper panels
• Batch imports by size to match 'for other persons' (non-infant)
• Audit invoices for accurate pairing to prevent overvaluation penalties