Men's Leather-Patched Textile Boat Shoes from United States
Boat shoes with a canvas upper and leather patches or saddles covering more than 50% of the external surface, with a rubber sole. Under Chapter Note 4(a), the leather patches determine the upper's material, so the item is classified under 6404.19.15 rather than 6404.19.90.
Duty Rate — United States → Canada
18%
Import Tips
• Keep detailed images showing leather coverage for CBSA classification
• Verify whether the boat shoes have non-marking soles, which may affect duty treatment
• Check for preferential tariff rates under free trade agreements