Boys' Leather Casual Shoes from China
Youth leather sneakers-style shoes with uppers made of genuine leather and non-athletic design. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a), and they are not sports footwear under Subheading Note 1.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the upper's external surface is predominantly leather; non-leather trims like laces or logos are acceptable
• Declare the correct Canadian children's size (up to size 12) for statistical purposes
• Keep commercial invoices with material composition details for CBSA verification