Men's Cheap Leather Sole Textile Moccasins from United States
These are low-cost men's moccasin slippers with soft textile uppers and outer soles of composition leather. 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 — United States → Canada
18%
Import Tips
• Ensure the composition leather sole is properly documented, as the CBSA may check the material's rubber or plastics content
• Keep records of the manufacturing process to support the classification
• This tariff item does not require a quota or permit