Leather-Panel Textile Work Boots from Mexico
These rugged work boots have a textile upper with leather panels covering over 50% of the external surface area for reinforcement, and a rubber sole. Designed for light industrial use. 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 is classified under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.
Duty Rate — Mexico → Canada
18%
Import Tips
• Confirm the textile upper is the base material and leather panels are reinforcements, not the primary surface
• Declare the rubber outer sole accurately
• Be prepared to provide material composition data to CBSA