Women's Leather Ballet Flats from Canada
Elegant women's flat shoes with full leather uppers and flexible rubber soles for everyday comfort. Classified under 6403.99.90.71 due to leather-dominant uppers, non-sport design, and value exceeding $2.50/pair for general persons. Excludes sports footwear per subheading note.
Duty Rate — Canada → United States
20%
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
• Conduct surface area measurements for uppers to substantiate leather dominance during customs review
• Include invoices showing per-pair pricing to meet valuation criteria and prevent undervaluation disputes
• Avoid mislabeling as 'casual sneakers' which could trigger sports footwear scrutiny