Women's Puma Smash Leather Platform Tennis Shoes from United States
These women's platform tennis shoes have a textile upper where leather accents and overlays cover more than 50% of the external surface, with a synthetic rubber outsole. Designed for training and gym use, they meet the sports footwear definition. They are classified under 6404.11.99 as other sports footwear.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the platform sole does not alter the sports footwear classification—it remains training footwear
• Ensure the leather overlay percentage is documented
• Check if the platform height affects any consumer safety regulations, though not tariff-related