Women's Leather Loafers with Leather Soles from Canada
Classic women's loafers featuring a full leather upper and a durable leather outer sole, designed for everyday casual wear. Classified under HTS 6403.59.90.45 because the upper is predominantly leather by external surface area and the outer sole is leather with the greatest ground contact area, fitting 'other footwear' for women not specified elsewhere. Excludes sports footwear or specialized designs per chapter notes.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify leather upper exceeds 50% external surface area per Chapter Note 4(a); provide lab tests if contested
• Document sole material as leather (from HTS 4107/4112-4114) with greatest ground contact; avoid misclassification as rubber/plastics
• Label clearly for women and ensure no sports features like spikes to stay in 'other' category; common pitfall is undervaluation