Toddler Leather-Trim Textile Mary Janes from Japan
Mary Jane shoes for toddlers with a textile upper where leather straps and buckles cover over 50% of the external surface, with a rubber sole. Under Chapter Note 4(a), the leather straps determine the upper's material, placing them under 6404.19.15 instead of 6404.19.90.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the leather coverage percentage for CBSA classification
• Toddler sizes (≤12) may have statistical implications
• Check for duty-free treatment under certain trade agreements