Girls' Leather-Accented Textile Sneakers from China
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.
Duty Rate — China → Canada
18%
Import Tips
• Document the leather surface percentage with technical drawings or lab reports
• CBSA may request proof of material composition
• Check if the sneakers qualify as children's footwear (size ≤12) for statistical purposes