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%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
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