Women's Leather-Sole Textile Oxford Shoes from Canada
Dressy women's Oxford-style shoes with mesh textile upper for ventilation and polished leather sole. Composition adheres to <50% rubber/plastics with minimum 10%, value >$2.50/pair, classifying squarely in 6404.20.4060 for women.
Duty Rate — Canada → United States
20%
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
• Ensure no sports features like cleats, which would exclude from this subheading per note
• Batch test for consistent composition across production runs to prevent reclassification
• Use HTS advisory rulings for borderline leather/composition leather determinations