Baby EVA Foam Slip-Ons from United States
Baby EVA foam slip-ons are lightweight, cushioned slip-on shoes for infants, designed for early walkers. They are made entirely of EVA foam, a plastic material, with no textile components. These slip-ons fall under tariff item 6405.90.00 as other footwear, as they have uppers of textile materials only if the lining is considered, but here the upper is plastic.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the slip-ons are not designed for sports, as that would shift classification to heading 64.02
• Since the upper is plastic, ensure the material composition is documented to avoid misclassification under textile headings
• Check if the slip-ons are considered children's footwear per statistical note 1, which may affect duty rates