Women's Leather-Panel Textile Loafers from United States
Dressy loafers with a canvas textile upper enhanced by leather panels and toe caps covering more than 50% of the external surface, paired with a plastic outer sole. The leather panels make the upper leather-dominant per Chapter Note 4(a), classifying them under 6404.19.15 instead of 6404.19.90.
Duty Rate — United States → Canada
18%
Import Tips
• Document the leather surface percentage for CBSA
• Ensure the loafers are not sports footwear per Subheading Note 1
• Check for preferential duty rates under free trade agreements