Children's Leather-Trim Canvas High-Tops from Germany
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.
Duty Rate — Germany → Canada
18%
Import Tips
• 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