Kids' Rubber Zori Sandals from United States
Child-sized rubber zori sandals with adjustable strap uppers plugged into flexible soles, designed for playground use. As non-sports children's footwear made entirely of rubber with plug assembly, they fall under this tariff item.
Duty Rate — United States → Canada
16%
Import Tips
• Verify the sandals are not classified as sports footwear under subheading note 1—no spikes or attachments
• Ensure the size corresponds to Canadian children's size 12 or under for statistical purposes
• Provide proof of rubber-only construction to CBSA