Women's Leather-Overlay Textile Wedges from Japan
Wedge heel sandals with a textile base overlaid by leather covering more than 50% of the visible external surface, with a rubber sole. Per Chapter Note 4(a), the leather overlay determines the upper's material, so the product falls under 6404.19.15 rather than 6404.19.90.
Duty Rate — Japan → Canada
18%
Import Tips
• Provide CBSA with material composition details for the upper
• Verify the leather coverage exceeds 50% to avoid misclassification
• Check for duty reductions under trade agreements