Men's Leather Dress Loafers from Canada
Classic men's loafers feature a leather upper and rubber outer sole, designed for professional and casual wear. The leather constitutes the greatest external surface area of the upper, qualifying under HTS 6403.99.90.71 as other footwear for general use valued over $2.50/pair. Not designed for sports, these fall outside specific athletic subheadings.
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
• Verify leather origin documentation as per Chapter Note 3; ensure upper material meets greatest surface area test
• Provide detailed value declarations per pair to confirm over $2.50 threshold and avoid reclassification
• Label footwear clearly with materials to prevent common pitfalls in CBP upper/sole material exams