D10-14-37, Determining the Composition of Uppers of Footwear

This memorandum explains the administrative policy used by the Canada Border Services Agency (CBSA) to determine the composition of uppers in respect of footwear of Chapter 64 of the Customs Tariff Schedule.

1. The editing revisions made to this memorandum do not affect or change any of the existing policies or procedures.
2. Appendices have been modified in order to add an explanation of "waterproof footwear" of Heading 64.01.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html