Men's Leather Toe Cap Chukkas from United States
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.
Duty Rate — United States → Canada
18%
Import Tips
• 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