Children's EVA Foam Snow Boots from Canada
Lightweight EVA plastic ankle boots for kids in snow, with foam uppers and soles, valued under $3/pair. Fits 6402.91.60.90 for other rubber/plastics footwear, ankle-covering, low value, non-sports or protective active. Plastics constitute primary materials.
Duty Rate — Canada → United States
58%
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
• Certify EVA as plastics (not rubber) via specs; ensure no water-lamination for active protection status
• Pitfall: overvaluation from retail packaging