Women's Leather Espadrille Turn Shoes from Japan
Women's espadrille turn shoes with leather uppers attached via the turn method to a thin leather sole over a jute rope midsole. The leather sole maintains ground contact, satisfying the outer sole material requirement. These shoes fall under 6403.59.99 as other footwear with leather uppers and leather soles not covered by more specific items.
Duty Rate — Japan → Canada
18%
Import Tips
• Verify the jute midsole does not contact the ground, as the leather sole must have the greatest surface area in contact with the ground
• Classify as women's footwear and consider the $30 value threshold for potential reclassification to 6403.59.20
• Keep detailed product specifications for CBSA classification reviews