Brown Calfskin Welt Loafers from Japan
Penny loafers with smooth calfskin leather uppers, hand-welted to flexible rubber soles. The welted construction and leather upper place them in heading 64.03, but the residual code 6403.99.99 applies because the description does not match the specific statistical codes for women's footwear or medical items.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the upper is calfskin leather and the outer sole is rubber; the welt construction does not change the classification
• Keep invoices showing the leather type and sole material for CBSA verification