Men's Leather Ankle Patch Loafers from Japan
Loafers featuring a textile upper with leather ankle patches and trim covering more than 50% of the external surface, with a plastic sole. The leather patches and trim make the upper leather-dominant per Chapter Note 4(a), placing them under 6404.19.15 instead of 6404.19.90.
Duty Rate — Japan → Canada
18%
Import Tips
• Document the leather surface percentage for CBSA classification
• Ensure the loafers are not sports footwear
• Check for duty reductions under trade agreements