Leather-Sole Textile Loafer from Canada
A casual loafer featuring a textile upper made primarily from canvas with a genuine leather outer sole. The sole contains less than 50% rubber or plastics by weight, with at least 10% rubber or plastics, and the shoe is valued over $2.50 per pair. It falls under HTS 6404.20.40.90 as footwear with leather soles and textile uppers meeting the specific material composition criteria.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify sole material composition via lab testing to confirm <50% rubber/plastics and ≥10% rubber/plastics by weight
• Provide detailed invoices showing value >$2.50/pair and material breakdowns to avoid reclassification
• Ensure textile upper has the greatest external surface area per Chapter Note 4(a); document with photos