Men's Leather Slip-On Loafers from Canada
Casual men's slip-on loafers featuring full leather uppers and composition leather/rubber outer soles for daily use. Leather provides the dominant external upper surface, qualifying under 6403.99. Low valuation from inexpensive tanning and simple design keeps it under $2.50/pair.
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
• Conduct surface area measurements for uppers and soles per Chapter Notes 4(a)-(b); retain lab tests if disputed
• Avoid common pitfall of undervaluation scrutiny—provide factory cost breakdowns proving low per-pair value
• Label clearly as 'for other persons' (adult sizes) to distinguish from infant/juvenile categories