Women's Suede Leather Wood Platform Slides from United States
Women's slide sandals with suede leather uppers on contoured wood platforms. The outer sole is rubber, and the footwear is valued at $30 or more per pair. Suede qualifies as leather under Chapter 64, making this other women's footwear with leather uppers.
Duty Rate — United States → Canada
11%
Import Tips
• Suede from heading 41.14 is leather per Chapter 64 note 3(b), so classify the upper as leather
• Confirm the outer sole is rubber or plastics
• Keep the value per pair documentation to meet the $30 threshold for this item