Childrens Leather Strap Sandals from Mexico
Children's sandals with soft leather straps across the instep and around the big toe, mounted on a flexible leather outer sole. The upper consists entirely of leather straps, meeting the specific configuration of tariff item 6403.20.00, and the leather sole qualifies under the heading's outer sole requirement.
Duty Rate — Mexico → Canada
18%
Import Tips
• Ensure the upper is made solely of leather straps (no textile or plastic lining) and the outer sole is leather
• Declare the correct size range as 'children's' (up to Canadian size 12) for statistical purposes
• Keep supplier documentation proving leather composition to avoid reclassification