Children's Leather Mary Jane Shoes from Germany
Children's leather Mary Jane shoes with genuine leather uppers and flexible soles. The leather dominates the external upper surface, and the shoes are not sports footwear, qualifying as other footwear under this tariff item.
Duty Rate — Germany → Canada
18%
Import Tips
• Verify the upper material is leather by greatest external surface area, excluding accessories like straps or buckles
• For statistical purposes, children's footwear is up to Canadian children's size 12
• Provide a detailed product description to CBSA to avoid misclassification