Leather-Reinforced Athletic Shoe Upper from China
A formed upper for athletic shoes using a breathable textile base with extensive leather overlays covering over 50% of the external surface for durability. The leather's predominant external area qualifies it under heading 64.06 as a leather upper.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the upper is not attached to an outer sole to remain under heading 64.06
• Keep records of the leather-to-textile surface area ratio for CBSA verification