6404.20.40.30/Men's Leather-Sole Textile Loafers/Canada

Men's Leather-Sole Textile Loafers from Canada

Classic men's loafers featuring a leather upper primarily made of textile canvas with leather reinforcements, and an outer sole of genuine leather. The sole contains less than 50% rubber or plastics by weight, with at least 10% rubber or plastics present, and valued over $2.50 per pair. This classification applies per Chapter Note 4, as leather dominates the sole's ground-contact surface area.

Duty Rate — Canada → United States

20%

Rate breakdown

9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter

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Import Tips

• Verify outer sole material via lab testing to confirm leather or composition leather exceeds 50% weight and ground contact per Chapter Note 4(b)

• Document pair valuation over $2.50 with invoices; undervaluation risks reclassification to lower-value subheadings

• Ensure textile upper has greatest external surface area, excluding accessories like buckles or tabs as per Chapter Note 4(a)