Men's Leather Boat Moccasins from Canada
Soft leather moccasin-style boat shoes with durable rubber outer soles for nautical casual use. Leather forms the greatest upper surface area. Mass-produced at low cost to meet $2.50/pair valuation.
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
• Test sole for rubber/plastics vs. composition leather; US Note excludes weak textiles
• Maintain chain-of-custody docs for leather origin to claim any FTAs