Composition Leather Moccasins from Canada
Hand-stitched moccasins using bonded composition leather for uppers, meeting Chapter Note 3(b) definitions. The material provides the greatest visible external area, qualifying for 6405.10.00.90 as other footwear.
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
• Provide chemical analysis proving composition leather from leather waste/fiber per 4114 definitions
• Separate from genuine leather shipments to prevent cross-contamination in valuation