Men's Leather Toe Cap Chukkas
Chukka boots with a textile body and substantial leather toe caps covering over 50% of the external upper surface, with a rubber sole. Under Chapter 64 Note 4(a), the leather toe caps are part of 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.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the outer sole is of leather
Footwear with leather uppers and leather soles falls under heading 64.03.
If designed for sports with spikes or similar attachments
Sports footwear with textile uppers and rubber soles is classified under subheading 6404.11.
If the upper is predominantly textile and the sole is not rubber/plastics
Other footwear with textile uppers and other sole materials falls under heading 64.05.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the leather toe caps are not just reinforcements excluded by Note 4(a); they must be a significant part of the upper's surface
• Prepare a surface area calculation to justify the leather dominance if CBSA requests verification
• Confirm the sole is rubber or plastic, as a leather sole would change the classification
Related Products under Tariff item 6404.19.90
Chemical-Resistant Textile Boot Covers
These disposable or reusable boot covers have textile uppers and rubber soles, designed to protect against chemicals, oils, and grease when worn over work boots. They are not disposable foot coverings of flimsy material without applied soles, as they have rubber soles. Under Chapter 64 Note 1(a), only flimsy coverings without applied soles are excluded; these have applied soles, so they fall under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.
Children's Leather-Trim Canvas High-Tops
High-top sneakers for children with canvas uppers where leather trim, eyelets, and patches exceed 50% of the external surface area, with a rubber outer sole. Under Chapter Note 4(a), the upper's constituent material is determined by greatest external surface area, so leather dominates and the footwear falls under tariff item 6404.19.15 rather than 6404.19.90.
Girls' Leather-Accented Textile Sneakers
Youth sneakers with a textile upper where leather accents exceed 50% of the external surface, fitted with a rubber sole. Per Chapter Note 4(a), the leather accents determine the upper's material, placing them under 6404.19.15 instead of 6404.19.90.
Leather-Accented Hiking Textile Shoes
Mid-cut hiking shoes with nylon textile uppers reinforced by leather overlays on over 50% of the external surface for durability, with a rubber sole. The leather overlays make the upper leather-dominant per Chapter Note 4(a), so classification falls under 6404.19.15, not 6404.19.90.
Leather-Accented Textile Deck Shoes
Nautical deck shoes with a textile canvas upper accented by leather over 50% of the surface including a moccasin toe, with a non-marking rubber sole. Under Chapter 64 Note 4(a), the leather moccasin toe is part of 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.
Leather-Accented Textile Hiking Shoes
These hiking shoes have a textile upper where leather covers more than 50% of the external surface area, including reinforcements such as ankle patches and edging. The outer sole is made of rubber for traction. Under Chapter 64 Note 4(a), the material of the upper is determined by greatest external surface area, so leather is the dominant material; however, since the upper is not wholly of leather, the item falls under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.