Boys' Leather Turn Derbys from United States
Boys' derby shoes made with turned leather construction, where the upper is inverted and whip-stitched to a flexible leather sole. These shoes are classified under tariff item 6403.59.99 as other footwear with leather uppers and leather outer soles.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the shoes are not sports footwear, as that would change classification
• Verify the leather sole is the ground-contact material
• If the shoes are for children, confirm the size does not exceed Canadian children's size 12 for statistical purposes