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Leather-Front Textile Espadrilles from Japan

These summer espadrilles have a textile upper with a prominent leather front panel exceeding 50% of the external surface area, while jute accents are excluded from the material calculation. The sole is made of rubber or plastics. Under Chapter 64 Note 4(a), the upper's material is determined by greatest external surface area, so leather dominates; however, since the upper is not wholly leather, the item falls under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.

Duty Rate — Japan → Canada

18%

Import Tips

• Document the external surface area of the upper, excluding jute and other trimmings, to support classification

• Ensure the sole is rubber or plastics, not jute, for this heading

• Keep records of material percentages for CBSA audits

Leather-Front Textile Espadrilles from Japan — Import Duty Rate | Tariff item 6404.19.90