Men's Leather-Reinforced Canvas Derby Shoes from United States
Formal derby shoes for men with a canvas textile upper reinforced by leather eyestay, heel counter, and foxing, resulting in over 50% leather external surface area, paired with a plastic outer sole. Under Chapter 64 Note 4(a), these reinforcements count toward the upper's material, making leather dominant. They are classified here as other footwear with textile uppers and rubber/plastic soles, not qualifying as sports footwear.
Duty Rate — United States → Canada
Import Tips
• Ensure the leather reinforcements are not just decorative trims, as Note 4(a) excludes accessories like edging and ornamentation; they must be functional parts of the upper
• Prepare a clear surface area calculation to justify the leather dominance if questioned by CBSA
• Confirm the outer sole is indeed plastic or rubber, as a leather sole would change the heading