Women's Leather Pumps
Elegant high-heeled women's leather pumps with pointed toes and leather uppers, designed for formal occasions. The upper's external surface is overwhelmingly leather, qualifying under Chapter Note 4(a) as footwear with uppers of leather. They are not sports footwear and do not fall under other specific headings, so they are classified as other footwear with leather uppers.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the footwear has leather outer soles and is not classified elsewhere
Footwear with leather uppers and leather outer soles falls under heading 64.03, which is more specific than 64.05.
If the upper includes textile materials with a visible external layer
If the upper's greatest external surface area is textile, the footwear would be classified under heading 64.04.
If the upper is not leather but textile or other material
Footwear with uppers of textile material falls under this subheading, not 6405.10.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the upper's external surface is predominantly leather, as accessories like linings or trims do not affect classification
• Declare the value in Canadian dollars and keep supplier invoices ready for CBSA verification
• No import permit is required for this tariff item
Related Products under Tariff item 6405.10.90
Boys' Leather Casual Shoes
Youth leather sneakers-style shoes with uppers made of genuine leather and non-athletic design. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a), and they are not sports footwear under Subheading Note 1.
Children's Leather Mary Jane Shoes
Children's leather Mary Jane shoes with genuine leather uppers and flexible soles. The leather dominates the external upper surface, and the shoes are not sports footwear, qualifying as other footwear under this tariff item.
Composition Leather Moccasins
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.
Composition Leather Slippers
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.
Leather Chelsea Boots
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).
Leather Deck Shoes
Casual leather boat shoes with full leather uppers and non-marking soles. The leather dominates the external upper surface per Chapter Note 4(a), and the shoes are not designed for sports activities, classifying under this item.