Boys' Leather Soccer Trainer Welt Shoes from China
Boys' indoor soccer trainers with leather uppers and welted flat rubber soles designed for gym surfaces. They qualify as sports footwear under subheading note 1(a) because they have provision for attachment of cleats or are designed for a sporting activity, and the leather upper dominates the external surface per chapter note 4(a).
Duty Rate — China → Canada
18%
Import Tips
• Ensure the upper is predominantly leather (over 50% external surface) and the sole is rubber, plastic, or leather
• Declare the sports purpose clearly to avoid misclassification
• Keep purchase records to substantiate value for duty