Women's Suede Platform Wedge Sandals from Mexico
These women's wedge sandals feature suede leather uppers, a wooden platform, and a layered rubber outer sole. They fall under this tariff item as other women's footwear with leather uppers, valued at $30 or more per pair, and are not sports footwear or medical appliances.
Duty Rate — Mexico → Canada
11%
Import Tips
• Confirm that the suede upper qualifies as leather under heading 41.14, as per Chapter 64 note 3(b)
• The wooden platform is part of the upper or sole structure, but the outer sole material (rubber) determines classification
• Verify the value per pair exceeds $30 to use this item, and be prepared to show the CBSA the product's composition