Men's Leather Oxford Dress Shoes from Canada
Classic men's Oxford shoes feature uppers made primarily of genuine leather with a stitched cap toe design. They provide a formal appearance suitable for business wear and are classified under HTS 6405.10.00.30 because the leather upper constitutes the greatest external surface area and they are designed specifically for men. The outer sole is typically leather or rubber but classification is determined by the upper material.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify that leather uppers meet Chapter 64 definitions from headings 4107 or 4112-4114; provide tannery certificates if composition leather is used
• Measure external surface area of upper materials per Note 4(a) to confirm leather dominance over any textile or plastic components
• Avoid misclassification as women's footwear by ensuring last sizes and styling are definitively for men; include sizing charts in documentation