Boys Casual Loafer Leather Upper from Canada
Formed upper from genuine leather for boys' slip-on loafers, with moccasin-style stitching and penny slot but no attached sole. Qualifies under HTS 6406.10.05.00 as parts for boys' footwear of leather.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include commercial invoices specifying 'boys' sizing to support gender subheading
• Exclude eyelets/hooks as they classify separately under Chapter 96 if sold detached