Sample Textile Loafer Prototypes Leather Sole
Importer samples of textile loafers with leather soles, valued low for evaluation purposes. These are classified under 6404.20.90 as footwear with textile uppers and leather outer soles, not meeting the low-value threshold.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If valued at $2.50 per pair or less
Low-value sample footwear with textile uppers and leather soles may qualify for a preferential rate.
If the upper is not predominantly textile
Footwear with uppers of other materials falls under a different heading.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• For samples, you may need to declare them as such to CBSA
• Verify the upper is textile and the sole is leather
• If the value is $2.50/pair or less, a different tariff item may apply
Related Products under Tariff item 6404.20.90
Ballet Flats with Leather Sole and Cotton Upper
Women's flat ballet shoes with 100% cotton textile uppers and genuine leather outer soles, with rubber/plastics content between 10% and 50% by weight. Classified under 6404.20.90 as footwear with leather outer soles and textile uppers, valued over $2.50/pair.
Budget Beach Textile Sandals Leather Footbed
Open-toe beach sandals with textile strap uppers and leather footbed soles, designed for casual summer wear. They fall under tariff item 6404.20.90 as footwear with textile uppers and leather outer soles, not qualifying for the preferential subheading for low-value items.
Budget Cotton Canvas Moccasins Leather Bottom
Inexpensive moccasin-style shoes with cotton canvas textile uppers and stitched leather outer soles, ideal for casual summer wear. Classified under 6404.20.90 as footwear with textile uppers and leather soles, not meeting the low-value threshold.
Budget Espadrille Flats
These are casual espadrille-style flats with textile canvas uppers and composition leather soles. 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.
Budget Textile Boat Shoes
Budget textile boat shoes with canvas uppers and leather soles containing 12% plastics for flexibility. Classified under tariff item 6404.20.90 because the outer sole is of leather with a rubber/plastics content under 50%, and the upper is of textile material.
Canvas Slip-On Sneakers
Canvas slip-on sneakers with textile uppers and composition leather outer soles containing less than 50% rubber or plastics by weight and at least 10% rubber or plastics. Classified under 6404.20.90 as footwear with leather outer soles and textile uppers, not qualifying as sports footwear.