Boys Casual Loafer Leather Upper from Japan
A pre-formed upper made from genuine leather for boys' slip-on loafers, featuring moccasin-style stitching and a penny slot. It is designed for assembly into footwear but does not include an outer sole, qualifying it as a part of footwear under this tariff item.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole, as that would change classification
• Declare the material composition accurately, as leather uppers may be subject to different duty rates
• Keep records of the manufacturing process to support the classification