Men's Leather-Trimmed Boat Shoes from Japan
Classic boat shoes for men with a textile canvas upper featuring a leather moc-toe and collar trim exceeding 50% of the external surface area, with a non-marking rubber sole. Per Chapter 64 Note 4(a), the leather moc-toe and collar 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 — Japan → Canada
18%
Import Tips
• Verify that the leather moc-toe and collar are not considered accessories under Note 4(a); they must be integral to the upper's structure
• Document the surface area breakdown with technical specifications for CBSA audits
• Confirm the sole is rubber or plastic, as a leather sole would change the heading