Women's Leather-Patched Slip-Ons from Japan
Comfortable slip-on shoes for women with jersey textile uppers patched with leather exceeding 50% of the external area for reinforcement, with an EVA rubber sole. Per Chapter 64 Note 4(a), the leather patches 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 — Japan → Canada
18%
Import Tips
• Verify that the leather patches are not just reinforcements excluded by Note 4(a); they must be integral to the upper's structure
• Document the surface area breakdown with technical specifications for CBSA audits
• Confirm the sole is rubber or plastic, as a leather sole would change the classification