Women's Leather Loafers from Canada
Classic women's leather loafers with a flexible rubber outer sole for urban professional use. Falls under HTS 6403.99.90.65 due to leather-dominant upper, non-sports design, women's sizing, and value exceeding $2.50/pair. Not skating or cycling footwear per definitions.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Conduct surface area measurements for upper material; leather must exceed other materials visibly
• Include commercial invoices showing per-pair value >$2.50; watch for undervaluation audits
• Avoid common pitfall of classifying as men's if unisex style—use fit charts for women-specific