Women's Leather Pumps from United States
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.
Duty Rate — United States → Canada
18%
Import Tips
• 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