Kids' Blue Plastic High-Top Casual Shoes from Canada
Durable plastic high-tops for children, with rubber soles for school or play. Falls under HTS 6402.91.70: rubber/plastics outer sole and uppers, covers ankle, valued $3-$6.50/pair, other than sports footwear.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Specify children's sizing in documentation to avoid adult footwear subheadings
• Confirm outer sole material has greatest ground contact per Note 4(b); ignore minor textiles
• Watch for set sales with socks—may classify as composite goods