Men's Leather Saddle Oxford Shoes from United States
Oxford dress shoes with textile quarters and a leather saddle and eyelet covering over 50% of the external upper surface, with a leather composition sole. Per Chapter 64 Note 4(a), the leather saddle and eyelet are part of the upper's material, making leather dominant. They are classified here as other footwear with textile uppers and rubber/plastic soles, as the composition sole is considered rubber/plastics.
Duty Rate — United States → Canada
18%
Import Tips
• Verify that the leather saddle and eyelet are not considered accessories under Note 4(a); they must be integral to the upper's structure
• Document the sole composition, as 'leather composition' may be classified as rubber/plastics under Chapter 64
• Keep records of the upper's surface area breakdown for CBSA verification