May one buy non-leather shoes for Tisha B’av during the nine days?[1]

Yes. He may likewise wear the shoes for the first time on Tisha B’av.[2] If, however, one has other non-leather shoes available, it is best not to purchase or wear new ones.

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[1] Halachos Ketanos 2:139; Zechor Leavraham 9; Moed Lekol Chaiy 10:18 and 37; Ruach Chaim 551:3; Ben Ish Chaiy Devarim 9; Kaf Hachaim 551:96-97; Igros Moshe 3:80

[2] The reason: As since the entire purpose of the shoe is to commemorate the mourning, it is therefore permitted to be purchased and worn. [ibid]