Under the Canada Border Services Agency’s ongoing trade verification classification priorities for 2017, ladies leather footwear having a FOB value of $30 CAD or more per pair are being audited with increased scrutiny.
It seems that the CBSA have adopted a policy concerning the classification of footwear with straps, and consider that such footwear may be classified as footwear covering the ankle (boots). This could result in the goods not qualifying for the lower 11% duty rate currently allowed for this type of footwear.
It is unclear at this time what the CBSA’s final determination will be on this issue, however, importers of this specific product type should be aware of the possible ramifications. Importers may wish to have such styles submitted for rulings.