Women's Leather-Trim Mary Jane Shoes from Mexico
Classic Mary Jane flats for women with textile upper straps and body where leather trim and buckles exceed 50% of the external surface, with a lightweight rubber sole. Under Chapter 64 Note 4(a), the leather trim and buckles 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 — Mexico → Canada
18%
Import Tips
• Ensure the leather trim and buckles are not just accessories under Note 4(a); they must be integral to the upper's structure
• 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