Unisex Leather Ballet Turn Flats from Japan
Minimalist leather ballet flats constructed via turning the upper under for interior stitching to a supple leather sole, ideal for dance or casual wear. These flats are classified under tariff item 6403.59.99 as other footwear with leather uppers and leather outer soles.
Duty Rate — Japan → Canada
18%
Import Tips
• Verify the outer sole is leather and the flats are not sports footwear
• If the flats are for women and valued at $30 or more, consider subheading 6403.59.20
• Maintain records of the leather upper and turned construction for CBSA