Men's Loafer Leather Textile Upper from Mexico
This is a slip-on formed upper for men's penny loafers, with a quilted textile lining that is minimally visible and a leather exterior that dominates over 50% of the external surface. The leather provides a polished appearance and durability, making it a leather-dominant upper. It is classified under 6406.10.99 as an 'other' upper, not elsewhere specified.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole to avoid classification as a complete loafer
• Document the external surface area to confirm leather dominance
• Be aware that the textile lining does not affect the classification as long as leather is the primary external material