Leather-Topped Textile Mary Janes from United States
These women's Mary Jane shoes have a textile body with a leather strap and vamp covering more than 50% of the external upper surface, and a flexible rubber sole. 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
• Measure the external surface area of the upper, including the strap and vamp, to confirm textile dominance
• Ensure the sole is rubber or plastics
• Provide detailed product photos to CBSA for accurate classification