Patent Leather Dress Shoe Upper from Canada
Elegant upper for formal dress shoes made from shiny patent leather with plastic edging reinforcements, maintaining <50% textile external coverage. Leather from headings 4107/4113 per Chapter Note 3(b). Prepped for sole attachment in luxury footwear.
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
• Source tannery certificates proving leather origin (4107/4112-14) to validate classification
• Measure external surface excluding ornaments/buckles per Note 4(a)
• Avoid declaring as 'imitation leather' which risks plastics shift