Women's Leather Turnsole Ballet Flats from Canada
Classic women's ballet flats crafted from soft leather uppers and turned construction with genuine leather outer soles. The turnsole method involves stitching the upper to the sole after turning the upper inside out, creating a flexible, lightweight shoe ideal for everyday wear. Classified under HTS 6403.59.15.45 due to leather uppers, leather soles, turned construction, and specific design for women.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify leather origin documentation (headings 4107/4112-4114) as uppers must predominate by surface area per Chapter Note 4(a)
• Provide lab tests confirming outer sole is genuine leather (greatest ground contact area, Note 4(b)); avoid misclassification as rubber/plastics
• Label clearly as 'women's' footwear; common pitfall is gender misclassification leading to audits