Composition Leather Moccasins from Japan
Hand-stitched moccasins using bonded composition leather for uppers, meeting Chapter Note 3(b) definitions of leather. The material provides the greatest visible external area, qualifying as other footwear with leather uppers. These casual, non-sports shoes are classified under tariff item 6405.10.90.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm that the composition leather meets the definition in Chapter Note 3(b), covering headings 41.07 and 41.12 to 41.14
• Provide technical specifications to CBSA if requested
• No import permits are required for this classification