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
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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