Toddler Leather Sandals from Mexico
Open-toe leather sandals for toddlers with adjustable leather straps forming the upper. The leather constitutes the greatest external surface area, and the sandals are not sports footwear, classifying under this item.
Duty Rate — Mexico → Canada
18%
Import Tips
• Ensure the upper is predominantly leather; buckles or straps are accessories and not counted
• For statistical purposes, children's footwear is up to Canadian children's size 12
• Provide CBSA with material composition details