Toddler Rubber Deck Shoes from Canada
Non-slip rubber deck shoes for infants/toddlers, featuring fully rubber uppers (>90% external area) and grippy rubber soles. Designed for casual boat or play use without sports features. Classified in 6402.99.31.73 for infant rubber/plastics footwear excluding protective or sports types.
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
• Confirm no water/chemical protection claims to stay out of 6401 protective categories
• Use detailed invoices specifying materials and surface area percentages
• Test outer sole per note 4(b)/US note for rubber contact with ground dominance