Men's Leather Boat Shoe Turns from United States
Casual men's boat shoes in turned leather construction, with uppers whip-stitched to leather soles for water-resistant flexibility. These shoes are classified under tariff item 6403.59.99 as other footwear with leather uppers and leather outer soles.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the outer sole is leather, not rubber, to maintain classification under this item
• If the boat shoes are valued at $30 or more and for men, check if a more specific subheading applies
• Keep records of the leather upper and turned construction for CBSA