Women's Suede-Panel Textile Ballet Flats from Mexico
Ballet flats with a textile upper and suede leather panels covering over 50% of the external surface, with a rubber sole. Suede qualifies as leather under Chapter Note 3(b), so the upper is leather-dominant per Note 4(a), placing them under 6404.19.15 rather than 6404.19.90.
Duty Rate — Mexico → Canada
18%
Import Tips
• Confirm suede is treated as leather for classification purposes
• Provide CBSA with material breakdowns
• Check if the flats qualify for duty-free treatment under trade agreements