Leather Fisherman Sandals from China
Open-toe sandals with leather straps as the upper, where leather is the primary external material. These casual sandals are not sports footwear and are classified as other footwear with leather uppers. The outer sole may be rubber or leather, but the upper determines the heading.
Duty Rate — China → Canada
18%
Import Tips
• Confirm the straps are leather and not imitation, as composition leather must meet Chapter Note 3(b)
• Provide clear images of the sandals for CBSA classification
• No import permits are required for this tariff item