Children's Leather-Trim Canvas High-Tops
High-top sneakers for children with canvas uppers where leather trim, eyelets, and patches exceed 50% of the external surface area, with a rubber outer sole. Under Chapter Note 4(a), the upper's constituent material is determined by greatest external surface area, so leather dominates and the footwear falls under tariff item 6404.19.15 rather than 6404.19.90.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If leather constitutes the greatest external surface area of the upper
Chapter Note 4(a) classifies by dominant upper material; leather-dominant uppers fall under this item.
If designed for sports with spikes or similar attachments
Subheading Note 1 defines sports footwear; such designs are excluded from 6404.19.
If the upper is neither textile nor leather dominant
Mixed materials not fitting chapter 64 subheadings may fall under other footwear.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify the external surface area of leather versus textile on the upper before classifying; if leather exceeds 50%, item 6404.19.15 applies
• Keep supplier specifications and photos for CBSA inspection
• Children's footwear may qualify for reduced duty rates under certain trade agreements
Related Products under Tariff item 6404.19.90
Chemical-Resistant Textile Boot Covers
These disposable or reusable boot covers have textile uppers and rubber soles, designed to protect against chemicals, oils, and grease when worn over work boots. They are not disposable foot coverings of flimsy material without applied soles, as they have rubber soles. Under Chapter 64 Note 1(a), only flimsy coverings without applied soles are excluded; these have applied soles, so they fall under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.
Girls' Leather-Accented Textile Sneakers
Youth sneakers with a textile upper where leather accents exceed 50% of the external surface, fitted with a rubber sole. Per Chapter Note 4(a), the leather accents determine the upper's material, placing them under 6404.19.15 instead of 6404.19.90.
Leather-Accented Hiking Textile Shoes
Mid-cut hiking shoes with nylon textile uppers reinforced by leather overlays on over 50% of the external surface for durability, with a rubber sole. The leather overlays make the upper leather-dominant per Chapter Note 4(a), so classification falls under 6404.19.15, not 6404.19.90.
Leather-Accented Textile Deck Shoes
Nautical deck shoes with a textile canvas upper accented by leather over 50% of the surface including a moccasin toe, with a non-marking rubber sole. Under Chapter 64 Note 4(a), the leather moccasin toe is part of the upper's material, making leather dominant. They are classified here as other footwear with textile uppers and rubber/plastic soles, not qualifying as sports footwear.
Leather-Accented Textile Hiking Shoes
These hiking shoes have a textile upper where leather covers more than 50% of the external surface area, including reinforcements such as ankle patches and edging. The outer sole is made of rubber for traction. Under Chapter 64 Note 4(a), the material of the upper is determined by greatest external surface area, so leather is the dominant material; however, since the upper is not wholly of leather, the item falls under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.
Leather-Banded Textile Sandals
These open-toe sandals have textile straps and webbing, with leather bands covering over 50% of the external surface area of the upper. The footbed sole is made of rubber. Under Chapter 64 Note 4(a), the upper's constituent material is determined by greatest external surface area, so leather dominates; however, as the upper is not wholly leather, the item is classified under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.