Bonded Leather Chelsea Boot Upper from Canada
Elastic-sided formed upper of bonded composition leather for ankle Chelsea boots, sized for adults. Greatest external surface is leather per Chapter note 4(a), qualifying for HTS 6406.10.10.00.
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
• Test bonded leather for durability; declare fiber content if blended
• Ensure no heel cushion attached (would be 6406.20)
• Common error: value-based suffixes