Women's Leather Espadrilles from Canada
Summer wedge shoes with leather uppers and jute sole accents, where leather dominates the upper surface. Meets Chapter 64 notes for leather material determination. Other footwear under 6405.10.00.
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
• Measure ground-contact sole area excluding jute rope to confirm non-rubber dominance
• Provide material breakdown spreadsheets for complex hybrid sole constructions