Leather-Reinforced Textile Loafers from United States
These dressy loafers combine a textile upper with leather accents covering over 50% of the external surface, and a rubber outsole. Suitable for casual office wear. 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 — United States → Canada
18%
Import Tips
• Verify the textile upper is the primary material by external surface area, excluding leather reinforcements
• Declare the rubber outsole accurately
• Provide clear product images to CBSA for verification