Leather-Accented Textile Basketball Shoes from United States
High-top basketball shoes with a textile upper where leather panels, ankle patches, and toe caps exceed 50% of the external surface area. Designed for indoor court performance with rubber outsoles. Falls under this tariff item as sports footwear with a textile upper and rubber sole, not qualifying as leather-dominant under note 4.
Duty Rate — United States → Canada
16%
Import Tips
• Ensure the upper material is accurately declared as textile-dominant; leather accessories do not change classification
• Keep invoices and material specifications for CBSA verification
• Verify if the shoes qualify as 'sports footwear' under subheading note 1 to avoid misclassification