Infant Clear Jelly Shoes from Canada
Transparent jelly shoes made entirely of PVC plastics for babies, with uppers and soles both >90% plastics external area. Popular summer style for infant sizes without sports or protective intent. HTS 6402.99.31.73 covers these casual rubber/plastics infant shoes.
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
• Document naked-eye visibility of plastics layer per chapter note on rubber/plastics
• Size verification critical; misstated dimensions lead to duty recalculation
• Separate trimmings like buckles if classified separately per heading 6406 note