Men's Cap-Toe Welt Dress Shoes from United States
Polished men's cap-toe oxfords in calfskin leather with visible welt, leather outer sole, designed to cover the ankle. The calfskin upper is the dominant external material, and the leather sole places these under tariff item 6403.51.90 as other footwear.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the calfskin upper is from an acceptable leather heading per chapter note 3
• The leather outer sole must be the dominant ground-contact material
• Document the welt construction and ankle coverage for CBSA