Goatskin Textile Dress Shoe Upper from China
This is an elegant formed upper for men's dress shoes, combining a textile lining with a goatskin leather exterior covering over 50% of the external surface area. The goatskin provides a soft, polished finish, making it a leather-dominant upper. It is classified under 6406.10.99 as an 'other' upper, not elsewhere specified.
Duty Rate — China → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole to avoid classification as a complete shoe
• Document the external surface area to confirm goatskin leather dominance
• Be aware that the textile lining does not affect the classification as long as leather is the primary external material