Kids' Patterned Plastic Snow Boots from Canada
Children's ankle snow boots with colorful printed PVC uppers and rubber traction soles, over $12/pair. Plastics upper predominant, covering ankle without sports features, fitting 'other' in 6402.91.90.95.
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-specific labeling (kids' sizes) aids compliance; declare exact value per pair
• Inspect for accessory dominance—no ankle patches altering upper material per Note 4(a)