Women's Leather-Front Wedge Sandals from Japan
Wedge-heel sandals for women with textile strap uppers where a leather front panel and accents cover over 50% of the external surface, with a rubber platform sole. Under Chapter 64 Note 4(a), the leather front panel 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.
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the leather front panel is not just an accessory under Note 4(a); it must be integral to the upper's structure
• Document the surface area breakdown with technical drawings for CBSA audits
• Confirm the sole is rubber or plastic, as a leather sole would change the classification