Microfiber Leather Chelsea Boot Upper from Canada
Pull-on Chelsea boot upper from synthetic microfiber leather (PU-coated), elastic side panels minimal (<50% textile). Plastics material dominates external view. Fashion footwear component.
Duty Rate — Canada → United States
14.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Differentiate 'microfiber leather' (plastics) from textile microfiber in specs
• Elastic gore surface area rarely exceeds but measure precisely