Men's Leather Brogue Shoes from Canada
Perforated wingtip brogues for men featuring full-grain leather uppers and durable rubber soles. HTS 6403.99.90 covers these dress shoes valued over $2.50/pair with leather uppers by surface area rule. Formal, non-athletic footwear.
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
• Document leather source (headings 4107/4112-4114) per Chapter Note
• Measure upper surface precisely; ornamentation excluded from calculation
• Bundle laces separately to avoid 6406 parts classification