Women's New Balance Fresh Foam Leather Training Shoes from United States
These women's cross-training shoes feature a textile upper with leather saddle and toe cap covering over 50% of the external surface, and a rubber outsole. They are designed for gym and multi-sport use, qualifying as sports footwear under subheading note 1. Classified under 6404.11.99 as other sports footwear with textile uppers.
Duty Rate — United States → Canada
18%
Import Tips
• Verify that leather covers more than 50% of the upper's external surface to justify this classification
• Provide product images and material breakdowns to CBSA if requested
• Note that this item is not within a tariff-rate quota, so standard MFN duty rates apply