Leather-Accented Textile Deck Shoes from China
Nautical deck shoes with a textile canvas upper accented by leather over 50% of the surface including a moccasin toe, with a non-marking rubber sole. Under Chapter 64 Note 4(a), the leather moccasin toe is part of the upper's material, making leather dominant. They are classified here as other footwear with textile uppers and rubber/plastic soles, not qualifying as sports footwear.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the leather moccasin toe is not just an accessory under Note 4(a); it must be integral to the upper's structure
• Prepare a surface area calculation to justify the leather dominance if CBSA requests verification
• Confirm the sole is rubber or plastic, as a leather sole would change the heading