Women's Leather-Sole Textile Ballet Flats from China
These are women's ballet flats with textile uppers made primarily from canvas and leather outer soles. They are classified under tariff item 6404.20.90 because the upper is textile, the sole is 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 — China → Canada
18%
Import Tips
• Declare the canvas upper and leather sole clearly, as the CBSA may request material specifications
• Keep supplier documentation to support the classification
• No quota or permit is required for this tariff item