Girls' Leather Platform Mary Jane Shoes from United States
Girls' leather platform Mary Jane shoes with soft leather uppers, a wooden platform base, and a flexible rubber outsole, featuring a buckle closure. The leather upper and wood/rubber sole combination, along with the slipper-style design, classify them under tariff item 6403.99.91.
Duty Rate — United States → Canada
18%
Import Tips
• Verify the leather upper meets Chapter 64 Note 3(b) definitions (headings 41.07, 41.12-41.14)
• Since these are children's shoes (size ≤12), ensure the statistical note is applied correctly
• Provide CBSA with a breakdown of sole materials to avoid misclassification