Girls' Leather Mary Jane Platform Shoes with Wood Sole from Mexico
Girls' leather Mary Jane platform shoes with patent leather uppers, a buckled strap, and an elevated wooden platform base with a rubber tread sole. The leather upper and wood/rubber sole composition place them under tariff item 6403.99.91 as slippers, given the platform construction and indoor-style design.
Duty Rate — Mexico → Canada
18%
Import Tips
• Ensure the upper's greatest external surface area is leather, as per Chapter 64 Note 4(a), to qualify for this item
• Declare the wood sole and rubber tread accurately; the sole material is determined by the greatest ground-contact surface
• Keep supplier invoices detailing materials to expedite CBSA classification