Kids' Rubber Mary Janes from Canada
Children's dress shoes styled as Mary Janes with fully rubber/plastic uppers (>90% surface) and matching soles, for casual wear. Excludes sports/protective features and foxing. HTS 6402.99.31 applies to these other footwear.
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
• Include age-appropriate sizing charts to confirm children's footwear status
• Certify non-protective use; avoid 'rain boot' descriptors
• Ensure buckle hardware doesn't affect surface area calculations