Leather Chelsea Boots from Canada
Ankle-high Chelsea boots with elastic side panels but leather comprising the greatest external upper surface area. These non-sports, non-waterproof boots fit 6405.10.00.90 as other leather-upper footwear. Visible leather layer exceeds accessories like buckles.
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
• Conduct surface area measurements pre-shipment; CBP often audits leather claims with caliper tests
• Declare elastic gore as reinforcement (ignored per Note 4(a)) to prevent reclassification as textile upper