Leather-Front Textile Espadrilles from Canada
Summer espadrilles with textile upper and prominent leather front panel exceeding 50% external area, rubber/plastics sole. Jute accents excluded from material calc. HTS 6404.19.15.81 due to leather dominance.
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 ornamental braid/jute from leather % calculation per chapter notes
• Accurate country-of-origin marking essential for leather components
• Avoid bulk packaging misclassification as parts under 6406