Children's Leather-Trim Canvas High-Tops from Canada
High-top sneakers for kids with canvas uppers where leather trim, eyelets, and patches exceed 50% external surface area, rubber sole. Classified 6404.19.15 for leather-dominant visible upper on textile base.
Duty Rate — Canada → United States
20.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Kids' footwear often scrutinized for lead/phthalates; include CPSC certs
• Surface area includes all leather accessories per note 4(a)