Women's Leather-Overlay Loafers from Mexico
Slip-on loafers for women featuring cotton canvas uppers with leather saddle overlays covering over 50% of the visible surface area, with a durable rubber sole. Per Chapter 64 Note 4(a), the leather saddle 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 — Mexico → Canada
18%
Import Tips
• Verify that the leather saddle is not just a reinforcement excluded by Note 4(a); it 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 heading