Ballet Flats with Leather Sole and Cotton Upper from United States
Women's flat ballet shoes with 100% cotton textile uppers and genuine leather outer soles, with rubber/plastics content between 10% and 50% by weight. Classified under 6404.20.90 as footwear with leather outer soles and textile uppers, valued over $2.50/pair.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the leather sole's rubber/plastics content is between 10% and 50% by weight
• If the flats are for professional dance, they may qualify for a separate tariff item for pointe shoes
• Ensure the cotton upper is the predominant material by external surface area