Plastic Mary Jane School Shoes from Canada
Children's school shoes with strap-style PVC uppers where rubber/plastics exceed 90% external surface, non-sports design. Fits HTS 6402.99.31.77 excluding foxing and protective features.
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
• Age-appropriate labeling prevents mix-up with toy classifications
• Batch test for consistent material ratios across production
• Declare as 'other' to sidestep sports or safety gear scrutiny