Unisex Leather Wood Platform Espadrilles from China
Espadrille-style shoes with leather uppers over a jute-wrapped wooden platform base and rubber sole reinforcements. The leather upper and rubber outer sole classify them under heading 64.03, and the residual code 6403.99.99 applies as no specific subheading covers wooden-platform espadrilles.
Duty Rate — China → Canada
18%
Import Tips
• Verify the outer sole is rubber or composition leather and the upper is leather; the jute wrapping does not affect classification
• Provide a clear material breakdown to CBSA to support the tariff item