Men's Dress Shoe Leather Textile Upper from China
This is a pre-formed upper for men's oxford dress shoes, featuring a polished leather exterior over a textile underlay. The leather exceeds 50% of the external surface area, excluding minor linings, 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
• Verify that the upper is not attached to an outer sole to avoid reclassification as complete footwear
• Document the external surface area composition to prove leather dominance
• Be aware that if the upper is lined with textile, it may still qualify for this item as long as leather is the primary external material