Canvas Espadrille with Leather Sole from Canada
Traditional espadrille with woven textile canvas upper and stitched leather outer sole, minimal rubber reinforcement. Meets HTS 6404.20.40.90 criteria: leather sole <50% rubber/plastics by weight (≥10% present), textile upper dominant, valued over $2.50/pair.
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
• Obtain supplier certifications for leather sole composition to prove weight percentages during customs review
• Label products accurately as 'textile upper, leather sole' to match declaration and avoid penalties
• Watch for undervaluation pitfalls; appraised value must clearly exceed $2.50/pair with supporting docs