Women's Leather-Trimmed Canvas Espadrilles from Japan
Summer espadrilles for women with canvas textile uppers reinforced by leather straps and toe caps covering over 50% of the external surface, with a jute-wrapped ankle and rubber/plastics sole for traction. Per Chapter 64 Note 4(a), the leather straps and toe caps 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
Import Tips
• Verify that the leather straps and toe caps are not just reinforcements excluded by Note 4(a); they must be a significant part of the upper's surface
• Document the surface area breakdown with technical drawings for CBSA audits
• Confirm the sole is rubber or plastic, as a leather sole would change the classification