Goatskin Leather Ballet Flat Upper from Germany
A pre-formed upper for women's ballet flats, made from goatskin leather with a soft, unstructured construction. The leather's external surface area qualifies it as a leather upper under heading 64.06, and it is designed for assembly into finished footwear without an outer sole.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the upper is not attached to an outer sole, as that would shift classification to a finished footwear heading
• Keep records of the leather's origin to support tariff classification if requested by CBSA