Children's Leather Turn Mary Janes from United States
Classic children's Mary Jane shoes crafted with turned leather construction, featuring leather uppers whip-stitched to flexible leather soles. These shoes fall under tariff item 6403.59.99 as other footwear with leather uppers and leather outer soles.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the shoes are not sports footwear and the outer sole is leather
• If the shoes are for girls and valued at $30 or more, subheading 6403.59.20 may apply
• Keep records of the turned construction and leather materials for CBSA verification