Budget Textile Boat Shoes from China
Budget textile boat shoes with canvas uppers and leather soles containing 12% plastics for flexibility. Classified under tariff item 6404.20.90 because the outer sole is of leather with a rubber/plastics content under 50%, and the upper is of textile material.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the outer sole's rubber/plastics content is below 50% by weight to qualify for this item
• Declare the wholesale value accurately, as items under $2.50/pair may fall under a different tariff item
• Keep supplier documentation on material composition for CBSA verification