Baby Faux Suede Loafers from China
Baby faux suede loafers are slip-on shoes for infants with rubber soles and non-leather substitute uppers. They are classified under 6405.90.00 as other infant footwear, as the faux suede is not leather per Chapter Note 3(b). The rubber soles and synthetic uppers do not fit other specific subheadings.
Duty Rate — China → Canada
18%
Import Tips
• Confirm the upper is not of real leather, which would shift classification to heading 6403
• Declare the faux suede material and infant sizing
• Ensure the loafers are not considered sports footwear