Men's Composition Leather Sole Espadrilles from Germany
These are casual men's espadrille-style shoes with textile fabric 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 qualify for the pointe shoe subheading. The rubber or plastics content is within the weight limits specified in the chapter notes.
Duty Rate — Germany → Canada
18%
Import Tips
• Verify that the composition leather sole meets the rubber or plastics weight limits, as the CBSA may test the materials
• Provide detailed product specifications to expedite customs clearance
• No quota or permit is needed for this tariff item