Kids' Plastic Sandals for Beach Play from Canada
Lightweight plastic sandals for children, with rubber soles and plastic strap uppers, ideal for beach or playground sports activities, valued not over $3/pair. Falls under 6402.19.30 as other sports footwear of rubber/plastics, low value, not fitting narrower sports definitions like spiked shoes. The casual athletic use and material composition dictate classification.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Label child sizes clearly and include age-appropriate safety certs like CPSIA for US entry
• Document material breakdown to prove rubber/plastics dominance per chapter notes
• Watch for value creep from bulk discounts; classify based on transaction value per pair