Women's Leather-Trim Mary Jane Shoes from Canada
Classic Mary Jane flats for women with textile upper straps and body where leather trim and buckles exceed 50% external surface. Lightweight rubber sole. Fits 6404.19.15.60 for women's leather-textile combination.
Duty Rate — Canada → United States
20.5%
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
• Exclude buckles/tabs from surface calc per note 4(a)
• Certify leather from headings 4107/4112-14
• Pitfall: overvaluing to hit higher duty brackets