Kids' Polyester Boat Shoes Leather Sole from United States
Nautical-style kids' boat shoes with polyester textile uppers and leather soles, designed for casual wear. They fall under 6404.20.90 as footwear with textile uppers and leather outer soles, not meeting the low-value threshold.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the upper is predominantly textile and the sole is leather
• If the value is $2.50/pair or less, check for a lower-duty subheading
• Keep material composition documentation for customs