Kids' Textile Espadrilles with Jute-Leather Soles from Mexico
Children's espadrille shoes featuring woven textile uppers and composite soles blending leather with jute rope, with leather dominant. These are classified under 6404.20.90 as footwear with textile uppers and leather outer soles, not meeting the low-value threshold.
Duty Rate — Mexico → Canada
18%
Import Tips
• Verify the sole is predominantly leather and the upper is textile
• If the value is $2.50/pair or less, a different tariff item may apply
• Keep material composition records for CBSA verification