Composition Leather Slippers from China
Indoor slippers with uppers made of bonded composition leather, which qualifies as leather under Chapter Note 3(b) of the Customs Tariff. They are not sports footwear, lack applied soles of flimsy material, and are not worn or orthopaedic, so they fall under tariff item 6405.10.90 as other footwear.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the bonded composition leather meets the definition of leather in Chapter Note 3(b) by providing material composition documentation
• Declare the slippers as non-sports indoor footwear to avoid misclassification
• Keep invoices and material specs ready for CBSA verification