Women's Leather Mary Jane Shoes from Canada
Classic low-heel shoes with leather uppers, single strap buckle, and rubber outsoles for office wear. Classified in 6403.99.90.71 as general leather footwear over $2.50/pair, non-sports. Buckles count as accessories per upper material note.
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
• Specify strap/buckle as reinforcements excluded from upper material calculation
• Use lab tests for leather authentication if origin disputes arise
• Avoid bulk packaging that obscures per-pair valuation