Infant Patent Leather Dress Shoes from China
Infant patent leather dress shoes are formal, low-cut shoes for babies, featuring shiny patent leather uppers and typically leather or synthetic soles. They are classified under 6405.90.00 as 'other footwear' because they are not sports footwear and the leather upper is the dominant material. The dress shoe design and infant sizing place them in this residual category.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the leather upper is from headings 41.07 or 41.12-41.14 to meet the Chapter Note 3(b) definition
• Document that the shoes are low-cut and not designed for sports
• Confirm infant size (Canadian children's size 12 or under) for statistical purposes