Leather-Overlay Casual Shoe Upper from Canada
Textile upper for casual loafers featuring polyester knit with leather overlays on 55%+ of external surface including edging and tabs. Fits HTS 6406.10.70.00 as leather constitutes the greatest visible area per notes. Ready for sole attachment in production.
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
• Use high-resolution photos in entry documentation to demonstrate leather surface dominance
• Declare fiber content accurately; blends under 50% leather risk audit and reclassification
• Separate shipments of uppers from soles to maintain parts classification