Loafer Leather Upper from Canada
Slip-on leather upper for penny loafers, constructed from full-grain leather. Classified under 6406.10.65.00 for leather footwear uppers other than stiffeners. Ready for moccasin or welted sole attachment.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Inspect for ornamentation exclusion per Chapter Note 2 to avoid trim headings
• Use volumetric packaging for cost savings on bulky uppers
• Harmonize descriptions across invoices for consistent valuation