Vegetable Tanned Leather Upper for Sandals from Canada
Formed open-toe upper from vegetable-tanned leather straps and base for adult sandals. Genuine leather per Chapter defs, HTS 6406.10.10.00 for other persons' footwear uppers.
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
• Specify veg-tan process for green claims; ensure straps formed as upper
• Pitfall: loose straps as 6406.90 trimmings