Women's Leather-Panel Ballet Flats from Germany
Elegant ballet flats for women with a textile mesh upper featuring large leather panels covering over 50% of the external area for durability and style, with a flexible rubber sole. Under Chapter 64 Note 4(a), the leather panels are 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.
Duty Rate — Germany → Canada
Import Tips
• Ensure the leather panels are not just decorative trims, as Note 4(a) excludes accessories like edging and ornamentation; they must be functional parts of the upper
• Prepare a clear surface area calculation to justify the leather dominance if questioned by CBSA
• Confirm the outer sole is indeed rubber or plastic, as a leather sole would change the heading