Women's Leather Platform Clog Sandals from Japan
These women's sandals have leather uppers and rubber outer soles, with a wooden platform base that adds height and structure. They are classified under this tariff item as other women's footwear with leather uppers, valued at $30 or more per pair, and not designed for sports or special medical needs.
Duty Rate — Japan → Canada
11%
Import Tips
• Ensure the value per pair is $30 or more to qualify for this tariff item; otherwise, a different classification may apply
• Declare the upper material as leather (including suede) and the outer sole as rubber, as per Chapter 64 notes
• Keep purchase invoices to substantiate the value if requested by the CBSA