Women's Leather-Accented Hiking Shoes from Germany
Mid-cut hiking shoes for women with nylon textile uppers reinforced by full-grain leather overlays exceeding 50% of the external surface for protection, with a rubber lug sole for trails. Under Chapter 64 Note 4(a), the leather overlays 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 — Germany → Canada
18%
Import Tips
• Ensure the leather overlays 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