Kids' Rubber Playground Boots from Canada
Ankle-high boots for children made of colorful rubber uppers and soles, valued under $10/pair for play in mud or water. General casual use, not sports. Fits 6402.91.80.91 as other rubber footwear covering ankle.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Age-appropriate labeling required; specify children's sizes in docs
• Test for phthalates in plastics per CPSIA
• Track pair count precisely for valuation