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Leather-Banded Textile Sandals from Japan

These open-toe sandals have textile straps and webbing, with leather bands covering over 50% of the external surface area of the upper. The footbed sole is made of rubber. Under Chapter 64 Note 4(a), the upper's constituent material is determined by greatest external surface area, so leather dominates; however, as the upper is not wholly leather, the item is classified under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.

Duty Rate — Japan → Canada

18%

Import Tips

• Measure the external surface area of the upper carefully, excluding accessories like buckles, to confirm textile dominance

• Provide clear product photos to CBSA if requested

• Verify the rubber footbed sole composition for accurate classification