Leather Loafer Upper from Mexico
A slip-on formed upper for penny loafer shoes, made of composition leather with a moccasin toe construction for adult sizing. The leather's external surface area dominates, and it is designed for assembly without an outer sole.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole to remain under heading 64.06
• If the loafer upper includes a separate insole, confirm it is not a removable insole classified elsewhere