Men's Leather Cap Toe Shoes from Canada
Polished men's cap toe dress shoes with reinforced leather toe caps and brogue detailing on leather uppers. Leather constitutes visible external majority, fitting HTS 6405.10.00.30 for men's formal footwear. Cap reinforcement excluded from surface calculation.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Cap toe leather matching confirmed via cross-section photos
• Brogue perforations decorative; don't affect material determination
• Formal men's sizing charts essential for gender classification