Leather Chelsea Boots from Japan
Ankle-high Chelsea boots with elastic side panels but leather comprising the greatest external upper surface area. These non-sports, non-waterproof boots fit the classification of other footwear with leather uppers. The leather upper is visible and dominant, per Chapter Note 4(a).
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the elastic side panels are considered accessories, not affecting the upper's dominant material
• Declare the boot's height and construction details accurately
• No special import permits are needed for this tariff item