Composition Leather Slippers from Japan
Indoor slippers with uppers made of bonded composition leather, which is explicitly covered by the term 'leather' in Chapter Note 3(b). The composition leather provides the greatest external surface area, and the slippers are not sports footwear.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the composition leather meets the definition in Chapter Note 3(b) (headings 41.07, 41.12-41.14)
• Keep supplier documentation on the material composition
• Declare the product as 'other footwear' with composition leather uppers