Budget Espadrille Flats from China
These are casual espadrille-style flats with textile canvas uppers and composition leather soles. They are classified under tariff item 6404.20.90 because the upper is textile, the sole is leather or composition leather, and they do not meet the specific criteria for pointe shoes. The rubber or plastics content is within the limits set by the chapter notes.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the canvas upper and composition leather sole are accurately documented, as the CBSA may check the material composition
• Provide detailed product specifications to expedite customs clearance
• This tariff item does not require a quota or permit