Infant Leather Sandals from Germany
Infant leather sandals are soft, open-toe shoes for babies under 24 months, with adjustable straps and leather uppers. They are classified under 6405.90.00 as 'other footwear' because they do not fit into more specific headings for sports, protective, or indoor footwear. The leather upper, as defined in Chapter Note 3(b), and the sandal design place them in this residual heading.
Duty Rate — Germany → Canada
18%
Import Tips
• Specify the type of leather (e.g
• bovine, sheep) and its heading (41.07 or 41.12-41.14) on documentation to support classification
• Confirm the open-toe design and infant sizing to distinguish from other leather footwear
• Be ready to demonstrate that the sandals are not orthopaedic or protective footwear excluded by Chapter Note 1