Women's Leather Espadrilles from Canada
Summer women's leather espadrilles combine leather uppers with jute sole accents for beachy elegance. The leather upper dominates external surface area, per HTS 6405.10.00.60 for women's footwear. Not intended for sporting activities.
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
• Document jute sole as accessory; doesn't affect leather upper classification
• Test for composition leather content if mixed with synthetics
• Use HTS advisory rulings for hybrid material footwear