Men's Budget Textile Deck Shoes Leather Sole from Germany
These are inexpensive men's deck shoes with textile uppers and outer soles made of leather or composition leather. They are classified under tariff item 6404.20.90 because the upper is textile, the outer sole is leather, and they do not meet the specific criteria for the preferential subheading for pointe shoes. The rubber or plastics content is within the limits set by the chapter notes.
Duty Rate — Germany → Canada
18%
Import Tips
• Ensure the textile upper and leather sole composition is accurately declared, as the CBSA may verify the material weights
• Keep purchase invoices and material specifications handy to support the classification
• Note that the 'other' subheading applies, so no special quota or permit is needed