Leather-Accented Textile Hiking Shoes from China
These hiking shoes have a textile upper where leather covers more than 50% of the external surface area, including reinforcements such as ankle patches and edging. The outer sole is made of rubber for traction. Under Chapter 64 Note 4(a), the material of the upper is determined by greatest external surface area, so leather is the dominant material; however, since the upper is not wholly of leather, the item falls under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the textile upper is the primary material by external surface area, excluding leather reinforcements, to qualify for 6404.19.90
• Declare the rubber outer sole accurately
• Keep supplier specifications on material composition for CBSA verification