Women's Textile Mary Jane Shoes Leather Sole from United States
These are classic women's Mary Jane shoes with textile uppers made from cotton or polyester fabric 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 — United States → Canada
18%
Import Tips
• Declare the textile 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