Unisex Leather Turn Espadrilles from United States
Unisex leather espadrilles constructed using the turn method, where the leather upper is stitched to a thin leather sole and turned inside out. The leather sole remains the primary ground-contact material, with a jute rope midsole for style. This footwear qualifies under tariff item 6403.59.99 as other footwear with leather uppers and leather outer soles not elsewhere specified.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the leather upper has the greatest external surface area, excluding trims like laces or edging, to confirm classification under 6403.59.99
• Declare the value in Canadian dollars and keep purchase records for CBSA inspection
• Note that this item is not subject to a tariff-rate quota, so no import permit is needed