Baby Plastic Snow Boots from Canada
Ankle-high plastic snow boots for infants, featuring fully molded rubber/plastic uppers exceeding 90% external surface area. Designed for light winter play without cleats or foxing elements. Falls under 6402.91.40.63 as infant footwear with predominant rubber/plastic uppers covering the ankle.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include lab tests confirming outer sole material durability per US Note on textile soles; weak soles risk reclassification
• Label clearly as infant product with age/foot size per statistical note 2 to prevent mixing with youth sizes in 6402.91.9045
• Watch for accessory reinforcements not counting toward surface area per Chapter Note 4(a); document base upper material