Moroccan Leather Sandals from Canada
Hand-stitched babouche leather slippers, valued under $100. Footwear gift qualifying HTS 9804.00.30 for accompanying non-residents meeting requirements. Traditional style within limits.
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
• Leather content documentation; size/practicality for gift
• Total footwear gifts ≤$100
• Comfortable travel packing