Men's Leather-Toe Textile Work Oxfords from Japan
Formal oxfords with a textile mesh upper and a full leather toe cap and vamp covering over 50% of the external area, with a plastic sole. The leather toe cap and vamp make the upper leather-dominant per Chapter Note 4(a), classifying them under 6404.19.15 instead of 6404.19.90.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the leather coverage percentage with manufacturer specifications
• CBSA may require a material breakdown for the upper
• If the oxfords have safety toes, check if they qualify under other headings