Men's Leather-Panelled Deck Shoes from Canada
Deck shoes with textile upper incorporating large leather panels on vamp and quarter panels totaling >50% external surface, composition rubber sole. Meets criteria via leather reinforcements.
Duty Rate — Canada → United States
20.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Confirm no waterproofing claiming protective status
• Use HTS advisory rulings for borderline leather %