Cowboy Leather Welt Work Boots from Japan
Rugged leather welt boots styled for ranch work, covering the ankle with pull tabs and rubber lug soles for traction on uneven terrain. The leather uppers and rubber outer soles place them under tariff item 6403.91.00.
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the pull tabs are considered accessories and do not affect upper material classification
• Keep the boots' design specifications for CBSA
• Verify the boots are not sports footwear under subheading note 1